TaxTMI 
TaxTMI 
2026 (3) TMI 1366
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....edit Rules, 2004 and penalty of like amount under rule 15 of CENVAT Credit Rules, 2004, is before us for the second time; on the earlier occasion, and in the name and style of Eaton Fluid Power Ltd, the appeal challenged recovery of Rs. 5,08,93,978 on two grounds of which, in accordance with the proposition of law set out in order [final order no. 85251 /2024 dated 1st March 2024] of the Tribunal disposing off appeal [excise appeal no. 85624 of 2014] against order [order-in-original no. PUN-EXCUS-001-COM-034-13-14 dated 21st November 2023] of Commissioner of Central Excise, Pune - I, demand for Rs. 2,67,44,848 relating to one was dropped in the order [order-in-original no. PUN-EX-CGST-I-MK-COM-03/2024-25 dated 26th November 2024] of Commiss....
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....work basis, subject to the condition that the inputs are used in the manufacture of such final product by the job worker Provided further that the CENVAT credit in respect of inputs may be taken by the provider of output service when the inputs are delivered to such provider, subject to maintenance of documentary evidence of delivery and location of the inputs.' of CENVAT Credit Rules, 2004 and, thereby, not conforming to 'inputs' as well as referring to '(n) "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in the manufacture or finishing of an article or any operation which is essential for aforesaid....
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....4 are considered statutory for the following reasons: A) Derived from Legislative Authority: The CENVAT Credit Rules, 2004 were enacted using the rule-making powers granted to the Central Government by the Central Excise Act and the Finance Act. Since these Acts are statutes passed by the legislature, any rules framed under them carry statutory authority. B) Binding Nature: Being statutory provisions, the CENVAT Credit Rules are binding on all parties, including manufacturers, service providers, and government authorities like the Central Excise & Service Tax Commissionerate and CESTAT. C) Legal Enforce ability: As statutory provisions, the CENVAT Credit Rules, 2004 have the force of law and are enforceable in cou....
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....f supporting documents like fake GRNs, revealing their intention to take CENVAT credit without receipt of goods & by way of deliberate flouting of the provisions of Rule 4(1) of the CENVAT Credit Rules, 2004.' which comprises the sum and substance on which recovery was fastened on the appellant. 3. Learned Senior Counsel appearing for the appellant submitted that, with the present proceedings being outcome of denovo adjudication, non-compliance with the directions in the remand order rendered the disposal of this appeal within the narrow compass of invalidation therefrom. 4. We have heard Learned Authorized Representative. 5. As pointed out by Learned Senior Counsel, the findings in the impugned order have not examined the facts....
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....wherever it appears in the relevant provisions of CENVAT Credit Rules, 2004. For the relevant time, 'job-work'/ 'job-worker' was not a part of rule 4(1) of CENVAT Credit Rules, 2004. Though incorporated subsequently, and thereby enabling credit to be taken when received at premises of job-worker, it is not clear from the findings in the impugned order that the adjudicating authority had scrutinized the subsequent incorporation [96/2015-CE(NT)] of 1st March 2015 as intended to clarify or permitting such only prospectively. 6. Though the expression 'job-worker' existed in CENVAT Credit Rules, 2004 for the limited purpose of retaining credit of duty paid on inputs, subject to conditions, without having to be reversed, connotation of that ex....