2018 (5) TMI 390

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....espondent Per: Ramesh Nair The facts of the case are that the appellant are manufacturer of paper and paper board falling under Chapter 48 of the Central Excise Tariff Act, 1985. They are availing CENVAT Credit under Rule 3 of the CENVAT Credit Rules, 2002. The appellants are sending their goods namely, Coating Base Map-Litho Paper Reels for coating purpose to job worker and for clearance there....

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.... amounting to Rs. 4,97,998/- demanding interest under Rule 14 and imposed a penalty of Rs. 2,50,000/- under Rule 15 of CENVAT Credit Rules, 2002. Being aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (Appeals), who rejected the appeal by upholding the Order-in-Original No. 89/DEM/CND/2007-08 dated 31.03.2008 on the ground that the CENVAT Credit can be availed....

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....of from the premises of the job-worker, credits in respect of the inputs are admissible. He placed reliance on the following decisions: - (a) Mahadev Industries Vs. Commissioner of Central Excise - 2000 (115) ELT 452 (Tri) (b) CCE vs. Modernova Plastyles Pvt. Ltd. - 2015 (323) ELT 312 (Born) (c) CCE Vs. Sunshine Chemicals Industries - 2010 (262) ELT 110 (Guj). He further submits that this T....

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.... which reads as under: - "(1) A manufacturer or producer of final products or a [provider of output service] shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of- (i) the duty of excise ... ... ... .... (ii) to (xi)... ... ... ... ... ... ... ... ... ... ... ... .... paid on - (i) any input or capital goods received in the factory of manufacture of final prod....