CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim

Macneil Engineering Ltd Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) It is the case of the department that in response to the said Show Cause Notice, the assessee was not able to produce the required evidence in support of their job work claim, in as much as the appellants failed to produce a copy of the requisite intimation/undertaking required to be made to the jurisdictional Assistant/Deputy Commissioner as regards their adherence thereto as set out in job work notification 214/86-CE dated 25.03.1986. Besides they also failed to produce job work challans and other records/...