TaxTMI 
TaxTMI 
2024 (11) TMI 712
X X X X Extracts X X X X
X X X X Extracts X X X X
....powder and cake falling under Chapter 34 of the Central Excise Tariff Act, 1985. They had availed cenvat credit on 'inputs' including Linear Alkyl Benzene Sulphonic Acid (LABSA, for short) used in the manufacture of final product. They procured these Linear Alkyl Benzene and on job work basis, got it converted into LABSA through one M/s. Advance Surfactants Pvt. Ltd. and captively used for manufacture of detergent cakes and powder. They availed cenvat credit on the central excise duty paid by the job worker on the inputs received by them and used in the manufacture of dutiable final product. Two show-cause notices dt. 25/03/2008 and 21/10/2008 had been issued to the job worker demanding differential duty of Rs.27,88,626/- for the period 01/....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Tribunal and later the order of Tribunal was upheld by the Hon'ble Supreme Court as reported at 2013-TIOL-07-SC-CX, therefore the confirmation of demand against the appellant for recovery of cenvat credit cannot be sustained. She has submitted that the job worker has not claimed the refund of the duty paid as reflected in the supplementary invoices on which the appellant have availed cenvat credit. 4. Per contra, the learned AR for the Revenue submitted that the only aspect to be examined is whether the job worker has claimed refund pursuant to the order of the Hon'ble Tribunal which further upheld by the Hon'ble Apex court. 5. Heard both sides and perused the records. 6. The short issue involved in the present case for determination ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made thereunder with intent to evade payment of duty. Explanation. - For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act; 9. On appeal by the job-worker ag....