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2016 (10) TMI 302 - AT - Central ExciseDenial of CENVAT credit - capital goods cleared without payment of duty - Held that: - the respondent has cleared the capital goods under Rule 4(5)(a) of Cenvat Credit Rules, 2004 and received back in the factory. The documentary evidence to that effect has been filed by the respondents on 28.10.2015 before the adjudicating authority and the same has not been considered but the same has been considered by the Commissioner (Appeals) - credit allowed. Inputs and input service used for manufacturing of job work goods - Held that: - As the principal manufacturer is discharging duty liability on job work goods, the respondent is entitled to take credit on inputs and input service. Capital goods- moulds and dies ultimately used for manufacturing dutiable products - Held that: - the decision in the case of BHARAT FORGE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2003 (10) TMI 175 - CESTAT, MUMBAI] relied upon where CBEC circular dated 3-4-2000 referred in which the Board has clarified that Cenvat credit should not be denied if the inputs are used in the intermediate of the final products even if the intermediate is exempt from payment of duty - credit allowed on capital goods which are used for manufacture of dutiable goods. Security services received in the factory - Held that: - as per Rule (2(l) of Cenvat Credit Rules, 2004 as held by the Hon'ble Bombay High Court in the case of CCE, Nagpur Versus Ultratech Cement Ltd [2010 (10) TMI 13 - BOMBAY HIGH COURT] the respondent has credit correctly on security services. Appeal allowed - decided against Revenue.
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