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2009 (8) TMI 545 - AT - CustomsCenvat- Capital Goods- The appellant purchased pattern toolings from its sister concern in terms of the invoices issued. The said pattern tools were meant for use on behalf of the Maruti Udyog Ltd. for manufacture of automobile components for that concern. The agreed price of the pattern tool being Rs. 75 lacs and the same value was only billed to Maruti Udyog Ltd., by way of invoice under Rule 52A and 173G of Central Excise Rules, 1944. But in real sense, there was no removal of such goods made by appellant for which the invoice was a mere intimation and not a document to make delivery of the pattern tool to serve the purpose of Rule 52A of the Central Excise Rules, 1944 for which no duty is realizable. In the light of the decision of J.K. Cotton Spinning & Weaving Mills Ltd. v. UOI, held that- Contention of Revenue that mere issuance of invoice is sufficient to call for reversal of Cenvat credit, is inconceivable. In view of the reason given and following the ratio laid down in aforesaid decisions, the appellant shall succeed for which we allow the appeal, setting aside the impugned order.
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