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The Commissioner of Central Excise Versus Customs Excise & Service Tax, Appellate Tribunal, M/s. Sivaramakrishna Forgings Pvt. Ltd.

2015 (4) TMI 117 - MADRAS HIGH COURT

Denial of CENVAT Credit - Whether in the facts and circumstances of the case, the first respondent Appellate Tribunal is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manufacture of g .....

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il Miscellaneous Appeal Nos.3662 to 3664 of 2008 & M.P.Nos.1, 1 and 1 of 2008 - Dated:- 20-3-2015 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. P. Mahadevan For the Respondents : Mr. S. Murugappan (R2) JUDGMENT (Delivered by R. Sudhakar, .....

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is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manufacture of goods which are exempted and which are cleared without payment of duty on Job work basis? 2. The brief facts of the ca .....

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ir and the same were cleared on payment of duty to independent buyers. In such duty payments, the assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods, which was objected to by the Dep .....

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dicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, against which appeal has been .....

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by the Department. In so holding the Tribunal also held that the machine forgings (job-worked goods) cleared by the assessee to the principal manufacturer during the periods of dispute, without payment of duty, were not to be treated as goods exempte .....

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ng the question of law mentioned supra. 3. Both sides fairly conceded before this Court that the issue involved in these appeals are decided by this Court in C.M.A.No.1490 of 2008 dated 06.12.2013 reported in 2014 (9) TMI 444 (Commissioner Versus Hwa .....

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. Ltd.), while dealing with the similar question of law, this Court held as follows: "The learned counsel appearing for the second respondent produced before this Court an unreported decision in C.M.A.No.1568 of 2006 dated 18.07.2013, wherein a .....

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