2018 (5) TMI 2016

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....e Revenue ORDER Briefly stated the facts of the case are that the appellant is a Contract Manufacturing Unit (CMU) of the principal- "M/s. Parle Biscuits Pvt. Ltd, Mumbai". The Appellants have availed credit of Cenvat on the inputs, capital goods, supplied by the principals on payment of excise duty, and received in the appellant's factory under Excise invoice. The said inputs/capital goods ....

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....al. 4. The Ld. Advocate appearing on behalf of the Appellant Company filed the compilation of relevant provisions and relied upon judgments.  He also filed written submission. The Ld. Advocate submits that the appellant had utilized the Cenvat Credit for payment of duty on final products i.e. biscuits, based on MRP/RSP of M/s. Parle. The MRP/RSP declared by M/s. Parley includes the elem....

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....on, fraud, misstatement etc. 5. The Ld. DR reiterates the orders of the Lower Authorities and submits that the depots are not the depot of the appellant who is only a job worker but are depots of Parle Biscuits Private Limited and therefore, the depots cannot be treated as place of removal. 6. Heard both sides and perused the appeal records. 7. I find that the impugned Show Cause Notice h....

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....artment confirms that they have raised the same at that time also, which was based on verification of Excise records, balance sheet and other related documents and records. I find that the Lower Appellate Authority has not dealt with this issue in the impugned order. 8. On perusal of the records, I do not find any element of misstatement, fraud, collusion or suppression of facts with an inte....