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2018 (7) TMI 1049 - AT - Central ExciseCENVAT Credit - job-work - inputs sent to job-worker not received back within 180 days - Held that:- The demand pertains to the period 2002-2003 and during the relevant period, there was no recovery mechanism incorporated under Rule 4 of CENVAT Credit Rules to recover the CENVAT credit availed on inputs which was sent to job work but not received back after completion of 180 days - the demand of ₹ 14,80,599/- relating to demand of CENVAT credit on inputs sent for job work not received back within 180 days is not sustainable in law. CENVAT Credit - non-receipt of goods within 180 days - captively manufactured moulds, dies and tools without payment of duty, sent for job work - Held that:- As per the erstwhile N/N. 214/86-CE dt. 25/03/1986, the said notification provides for exemption to items if manufactured in a factory as a job-work and used in the manufacture of final product or cleared as such from the factory of supplier of raw materials or semi-finished goods. Further, even if the duty is paid on the said capital goods, the same would be available as CENVAT credit to the appellant - the demand of ₹ 3,52,346/- on captively manufactured moulds, dies and tools without payment of duty, sent for job work and did not receive back within 180 days is also not sustainable. Time Limitation - Held that:- The case pertains to the period 2002-03 and the show-cause notice was issued on 14/11/2006 by invoking the extended period of limitation - Department has not produced any material to show that the appellant has suppressed the facts with intent to evade payment of duty - entire demand is time barred. Appeal allowed on merits as well as on limitation - decided in favor of appellant.
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