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(Kanpur) APPEARANCE:

Shri Anuj Agarwal, Advocate for the Appellant Shri Anupam Kumar Tiwari, Authorised Representative for the Respondent CORAM: HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) FINAL ORDER NO-71551 / 2019 DATE OF HEARING : 16 August, 2019 DATE OF DECISION : 16 August, 2019 PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri Anuj Agarwal learned Advocate appearing on behalf of the appellant and Shri Anupam Kumar Tiwari learned Authorised Representative appearing on behalf of Revenue, I note that appellant were job workers of M/s Parle Biscuits Pvt. Ltd., Mumbai. During the period from 23.10.2013 to 11.03.2014 appellant availed Cenvat credit as distributed by M/s Parle Biscuits Pvt. Ltd. to them on the strength of invoices issued by M/s Parle Biscuits Pvt. Ltd. under the provisions of Rule 7 of Cenvat Credit Rules. The credit could be distributed to their own units of M/s Parle Biscuits Pvt. Ltd. and could not be distributed to job-workers like the appellant and therefore, proceedings were initiated for recovery of Cenvat credit of Rs.2,19,080/- by issuance of show cause notice dated 04.08.2015 where longer period of limitation was invoked. The proceedings culminated into filing of present appeal before this Tribunal.