TMI Blog2018 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... e job worker, would not attract the provisions of Rule 4(5)(a) - appeal dismissed - decided against Revenue. - Excise Appeal No. 4025 of 2012 - FINAL ORDER NO. 70517/2018 - Dated:- 6-3-2018 - MR. Smt. Archana Wadhwa, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical). Shri Pawan Kumar Singh (Supdt.) AR for Revenue None for the respondent-assessee Per: Archana Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods which was subsequently removed by them, they should have reversed the credit or paid the duty on the transaction value in terms of the provisions of Rule 3(5)(a) of the Cenvat Credit Rules, 2005. Accordingly, show cause notice dated 09.09.2010 was issued proposing confirmation of demand of ₹ 10,79,749/-. 4. The said demand was assailed by the appellant on merits as also on li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority, who confirmed the demand and also imposed penalty. 6. On appeal, Commissioner (Appeals) observed that the provisions of Rule 3(5A) as also Rule 4(5)(a) of the Cenvat Credit Rules are two independent rules and the assessee having evailed the benefit of Rule 4(5)(a) of the Cenvat Credit Rules which allows them to clear the capital goods without payment of duty, to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods, then the question of testing, repairing or reconditioning them does not arise and the terms 'testing , repairing' and 'reconditioning' would become redundant, and any interpretation which results in rendering any portion of rule or legislation redundant, should be avoided, as held by the apex court in Amrit Paper vs. CCE, Ludhiana - 2006 (200) ELT 365 (SC) and Rajesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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