2018 (8) TMI 463

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....air The appellant is engaged in the manufacture of Brass Electric Switches and wiring accessories. During the course of manufacture, some brass scrap is generated. This brass scrap is sent to the job worker under Notification 214/86-CE dated 25.03.1986 for conversation into extruded brass rods. The job worker instead of availing exemption under 214/86-CE opted for payment of excise duty on the ....

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....he Revenue or the same has not been disputed, therefore, whatever duty was paid by the job worker has been correctly paid and the same is available as Cenvat Credit to the appellant. He also submits that the demand is time bar as there is no suppression on the part of the appellant. Appellant have declared the removal of goods under 214/86-CE by filing a declaration, therefore, there is no suppres....

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....AR) reiterates the findings of the impugned order. He submits that when the job work was done under Notification No. 214/86-CE, the job worker was not supposed to pay the duty, so whatever duty was paid should not be treated as a duty and accordingly, the appellant is not entitled to the Cenvat Credit. He also placed reliance on the following judgment. • Tirupati Metal Works vs CCE De....

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....he department. In such case, the duty was legally stand paid by the job worker. There is no dispute that the job worked goods were used in the manufacture of final product of the appellant which were cleared on payment of duty. Even if, the job worker was entitled for the exemption notification 214/86-CE, since the said notification is conditional one, option available to the job worker whether to....