2023 (2) TMI 439

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....cate for the Appellant Mr. K. Vishwanatha , Authorised Representative for the Respondent ORDER The appellant is manufacturing Commutators and Bare Copper Strip/wire of various sizes are the major input for the manufacture final products. Alleging that appellant irregularly availed CENVAT credit of Rs.57,636/-, present proceedings initiated. 2. Heard both sides and perused the records o....

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....t reversing the CENVAT credit involved on the said quantity and instructed the supplier to convert the copper strips to the required width and size and to return to appellant on JOB work basis. He further submitted that the said material was returned vide Invoice dated 03.02.2017 and the supplier charged Rs.46,656/- towards Job charges. From the above, it is evident that the inputs were carried ou....

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....lant draw my attention to the invoices related to supply of said goods including Invoice dated 07.11.2015 return submitted for relevant period and return challan dated 01.08.2016 and Invoice dated 03.02.2017, Invoice dated 03.02.2017 is showing only labour charges for supply of 1458 Kgs of Copper Strips and based on the above, he submitted that there is no omission on the part of the appellant in ....

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....acturing. If so, same cannot be invoice as in the very same description. Though, there is a slight discrepancy in the description in invoices, it is an admitted fact that Copper of 1028.8 Kgs were supplied by suppliers, it was returned for Job work due to defect and on completion of Job work, it is sent back to the appellant for further processing vide Invoice dated 03.02.2017 by charging only the....