2023 (4) TMI 1014

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....h Bagaria, Advocate for the Appellant (s) Shri S.S.Chattopadhyay, Authorized Representative for the Respondent ORDER Heard both sides. 2. The facts of the case are that the Appellant is a SSI unit manufacturing plastic articles. They have received raw materials viz. plastic granules and manufactured final products on behalf of M/s. B.S. Enterprise, on receipt of job charges. The raw ma....

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.... the purpose of computation of duty, value of raw material supplied by M/s. B.S. Enterprise was taken into account and paid duty by issuing TR-6 challans. 3. The case of the Appellant is that they are entitled for availing the credit of duty paid on the raw materials received from M/s. B.S. Enterprise as they have paid duty on the final product by including the cost of raw material and job char....

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....nce it is not sustainable. They claimed that Challans are admissible documents for availment of CENVAT credit and relied upon the following decisions:- (a) Union of India v. Marmagoa Steel Ltd. [2008 (229) E.L.T. 481 (S.C.)] (b) Commissioner of Central Excise, Coimbatore v. Sonal Vyapar Ltd. [2009 (245) E.L.T. 642 (Tri.-Chennai)] 5. We find that the decision of the Tribunal re....

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....ss of the duty paying documents. Applying the ratio of the above decision, we uphold the impugned order of the lower appellate authority and reject the appeal. The cross-objection is disposed of accordingly." 6. From the above para we find that the Tribunal in the above cited decision has held that credit can be allowed on the basis of stock transfer invoices issued when duty-paid nature of the....