Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 920 - AT - Central ExciseEligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - Held that:- As under Rule-4(5)(b) moulds etc can be sent to the job worker but no condition, like its receipt back within 180 days etc as prescribed in Rule-4(5) (a) of the cenvat crdtit Rules -2004 is specified. The argument of the appellant , that such moulds may not be brought back by the appellant if it has exhausted its production capability, has got some force. The purpose of bringing the moulds first to the factory premises and then clearing the same to a job worker may not serve any purpose except for incurring some additional transportation cost to the appellant. It is an accepted norm that raw materials can also be directly sent to the job worker without being actually brought into the factory of an assessee. In view of the above observations & settled proposition of law appeal filed by the appellant is allowed with consequential relief, if any.
|