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2015 (10) TMI 1222 - AT - Central ExciseReversal of CENVAT Credit - Capital goods - Job work - Held that:- These units exclusively carry out the job work only for the appellants. The Rule 4 (5) (a) of CCR provides for supply of capital goods for job work for manufacture of intermediate goods with the condition that it should be returned within 180 days failing which appellants have to pay equivalent amount of credit availed on the capital goods. It is seen from the worksheet submitted by the appellants, out of 13 machines, 5 machines listed at Sl.No.6,7,8,9 & 13 were returned and subsequently cleared to new plant on payment of duty and remaining 8 were installed in Unit II (5 nos.) and Shop-II (3 nos.) of the appellant. I find from letter dt.1.2.2011 addressed to the Commissioner of Central Excise, Chennai IV wherein they have requested for inclusion of the premises of Shop-II with the appellants main unit which is still pending .Prima facie, I find that the main unit and the two units belong to the appellant and exclusively used for carrying out job work only for them. - capital goods credit which are installed in the captive mines are eligible for the entire capital goods credit even though they are located outside the factory. In the present case, there is no dispute that these two units belong to them and exclusively doing the job wok for main unit and they are not independent job workers. Therefore, by respectfully following above Apex Court decision and considering the fact that there was no recovery mechanisms built in CCR for recovery of capital goods credit prior to 1.3.2013, I hold that appellants are eligible for capital goods credit installed at their own units for job work purpose. - Decided in favour of assessee.
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