TMI Blog2009 (6) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/1354/2007-SM(BR) - 1118/2009-SM(BR)(PB), - Dated:- 11-6-2009 - Shri P.K. Das, Member (J) Shri Shekhar Vyas, Advocate, for the Appellant. Shri S.N. Srivastava, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Mosquito Repellant and Apparatus Liquid Refils falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants have not received Moulds sent to the job worker within 180 days and attempted to produce the invoices only without receiving the goods. He also submits that the appellants did not claim the benefit of Rule 4(5)(b) of the Rules at the time of detection of discrepancy, by the Central Excise officers. He further submits that the appellants issued challan for job work of the moulds showing that the goods will be returned back within 180 days. 5. After hearing both sides and on perusal of the records. I find that there is no dispute that the appellants availed credit on moulds, sent to the job worker. Clause (b) of Rule 4(5) of the Rules provides that Cenvat credit shall also be allowed in respect of moulds and dies sent by a man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee erroneously mentioned in challan Rule 4(5)(a), by itself benefit of Rule 4(5)(b) cannot be denied. I find that C.B.E.C. Excise Manual for Supplementary Instructions, 2005 also clarified that condition of 180 days would not apply in respect of supply of Dies to job worker. It is seen that on identical issue the Tribunal in the case of Guala Closures (I) Pvt. Ltd. (supra) held that there is no condition under Rule 4(5)(b) of Cenvat Credit Rules, 2004 that moulds sent by assessee have to be brought back within 180 days and rejected the appeal filed by the Revenue. 7. In view of the above discussion, I find that the impugned order is not sustainable. Accordingly, the same is set aside. Appeal is allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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