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2011 (8) TMI 599 - AT - Central ExciseCenvat - clearance of inputs by job worker without reversing the credit as the final duty is paid by the principal manufacturer - Revenue treated it as deemed removal of input as such - Held That:- In view of Mahadev Industries Ltd. Vs.CCE (1999 (6) TMI 202 - CEGAT, MADRAS) & BPL Electronics Ltd. Vs. CCE (1994 (3) TMI 190 - CEGAT, NEW DELHI),demand is not payable on inputs or capital goods due to change in ownership when the same are not removed from the factory of production. Appellant entitle to Credit. Proof of existence of Inputs in stock - non production of stock register - Appellant to show from the records that factually the inputs were in their stock on 10.06.2001. Merely the annexure to the sale invoices mentioning the item will not prove the case of Appellant in this regard.
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