2024 (3) TMI 752

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....in the manufacture of super alloys falling under Chapter 72 of CETA. They are registered with the Central Excise department. The appellant procures Cenvatable inputs and input services and takes credit as per CCR. Pursuant to audit, it appeared to Revenue that during the period 2012-13 to 2013-14, the appellant has not received back goods sent to the job worker within the stipulated period of 180 days in terms of Rule 4(5)(a) of CCR. Accordingly, it appeared with respect to 8 job work challans, during the financial year 2012-13 and 14 challans, during the financial year 2013-14, the goods sent for job work have not been received or received late (after 180 days) totalling Rs.5,92,22,981/- on which Cenvat credit reversible was calculated @ 1....

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....376/-, where the appellant had contended that though the goods have been received beyond 180 days, they have not taken Cenvat credit on the inputs being attributable to production of exempt goods and hence, provisions of Rule 4(5)(a) are not attracted. Pursuant to remand, in the denovo adjudication order, the Adjudicating Authority has confirmed the demand of Rs.30,97,376/- along with penalty @ 50% under Rule 15 of CCR with interest. 6. Being aggrieved, the appellants had preferred appeal before the Commissioner (Appeals), who has relied on the findings of the Original Authority that appellant has not furnished necessary documentary evidence to substantiate their claim even in the denovo adjudication proceedings; that no correlation has ....

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....the provisions of Rule 4(5)(a) of CCR, which provides that - if the inputs as such or partially processed goods are sent to job work for further processing or for manufacture of intermediate goods necessary for the manufacture of final goods or any other purpose and it is established from the records, challans and memo produced by the manufacturer taking the Cenvat credit that the goods are received back in the factory within 180 days of there being sent to job work, and if the inputs or the capital goods are not received back within 180 days, the manufacturer shall pay an amount equivalent to the Cenvat credit attributable to the inputs or capital goods by debiting the Cenvat credit or otherwise, but the manufacturer can take Cenvat credit....