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2009 (6) TMI 525 - AT - Central ExciseCenvat Credit- The appellants are engaged in the manufacture of Mosquito Repellant and Apparatus Liquid Refils falling under Chapter 85 & 38 respectively of the schedule to the Central Excise Tariff Act, 1985. They availed Cenvat credit on two Injection Moulds and cleared to M/s. Radian Polymers Pvt. Ltd., Ghaziabad for job work. The goods were not returned within 180 days. A show cause notice dated 6-10-2003 was issued proposing to recover Cenvat credit and to impose penalty along with interest. It has been alleged that the appellant contravened Rule 4(5)(a) of Cenvat Credit Rules, 2002 insofar as the goods had not brought to the factory within the stipulated period of 180 days. Original authority confirmed recovery of Rs. 1,21,956/- and penalty was imposed of equal amount of duty, which were upheld by the Commissioner (Appeals). Held that- credit could not be denied as moulds were covered under Rule 4(5)(b) which had no condition for return within 180 days.
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