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2022 (4) TMI 424 - AT - Central ExciseCENVAT Credit - Job-work - capital goods used for the purpose of carrying out intermediate production process on goods supplied by M/s.Tata Motors Limited and removed without payment of excise duty under the procedure prescribed under Notification No.214/86 dated 25/03/1986 - HELD THAT:- The issue is no longer res integra and has been decided by Hon’ble Madras High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S. KYUNGSHIN INDUSTRIAL MOTHERSON LTD. [2015 (11) TMI 899 - MADRAS HIGH COURT] where it was held that Tribunal was correct in holding that wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the scope of expression "exempted final product" used in Rule 57-R (1) equivalent to Rule 6 (4) of the Cenvat Credit Rules, 2004. The Tribunal has rightly held that availment of Modvat Credit on capital goods to be job work is in order. Credit allowed - appeal allowed - decided in favor of appellant.
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