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2014 (9) TMI 630 - AT - Central ExciseAvailment of modvat credit - Non receipt of inputs - Held that:- As per Rule 57(A) or Rule 57Q of the erstwhile Central Excise Rules, 1944. On perusal of the impugned order, the Commissioner (Appeals) has discussed the issues in detail including the non-receipt of inputs to the respondent’s factory but was directly supplied from the principle supplier to the job workers premises. For better understanding the sequence of movement of inputs from the principal supplier to the job workers - sequence of movements, of inputs from supplier to the job worker and to the respondents, it is seen that they have not received the inputs in their factory but directly supplied from the principal manufacturer to the job workers premises and after the job work is done the goods were returned back to the respondent’s factory. As rightly discussed by the lower appellate authority in his order, the appellants raised 57F4 challans to the job workers only after reversing the credit in their books of account and they finally availed the credit only on receipt of the goods from the job workers, and all transactions of movement & receipt are maintained by the respondents. Following decision of Otis Elevator Co. (I) Ltd. CCE, Mumbai [2009 (6) TMI 825 - CESTAT, MUMBAI] - Decided against Revenue.
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