2018 (5) TMI 390

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing Base Map-Litho Paper Reels for coating purpose to job worker and for clearance thereof on payment of duty from the job-worker's premises after required process is over as permitted by the Assistant Commissioner of Central Excise, Division Chandrapur. The job-worker purchased the certain chemicals and other inputs to be used in the said processing in their own name and subsequently prepares the fresh invoice in favour of the appellant, so as to pass on the CENVAT Credit in respect of such chemicals etc. to the appellant. Then the appellant availed the CENVAT Credit on that invoice. The Assistant Commissioner of Central Excise, Division Chandrapur issued show cause notice proposing denial of CENVAT Credit to the appellant on the invoices ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndustries 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 Tribunal in the appellant's own case on the identical issue decided the matter in favour of the appellant, which is reported at Commissioner of Central Excise, Nagpur Vs. BILT Graphic Paper Products Ltd. - 2017-TIOL-1785-CESTAT-MUM. Therefore, the issue is no longer res integra. 3. Shri Sanjay Hasija, learned Supdt. (AR) appearing for the Revenue reiterates the impugned order. 4. We have carefully considered the submissions made by both sides. We find that there is no dispu....