2018 (9) TMI 2049

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.... the Revenue ORDER This appeal has been filed by the Appellant against Order-in-Appeal No.105/Kol-V/2017 dated 27.11.2017 passed by Commr. (Appeals I) of CGST & C.Excise, Kolkata. 2. Briefly stated the facts of the case are that the show-cause notice dated 21.09.2011 was issued alleging that the appellants have taken Cenvat Credit irregularly on the inputs procured from M/s Sita Ram Casti....

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....ing received the inputs in their factory, have availed the credit for payment of Central Excise duty on their final product. 3. The ld.Consultant appearing on behalf of the Appellant Company, submits that since the inputs were purchased from Jammu and the job worker was situated at Delhi, there was no occasion to bring the inputs to Kolkata i.e. the appellant's factory and then sent it back to ....

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....on behalf of the Revenue, reiterates the orders of the lower authorities. 5. Heard both sides and perused the appeal records. 6. I find that the present issue is no more res-integra in view of the various decisions of the Hon'ble Supreme Court, the Hon'ble High Courts and the Tribunal. I also observe that the Co-ordinate Bench of the Tribunal in the case of AIR PAC Filters & Systems Pvt. Ltd....

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....pellant was decided to be manufactured on job work basis by the job worker, the input need not come to the factory of the appellant and in any case it has to be supplied to the job worker. There is no dispute that the input used in the manufacture of final product by the job worker was purchased by the appellant. The final product manufactured on behalf of the appellant and the said goods were exp....