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2015 (4) TMI 117 - MADRAS HIGH COURT

2015 (4) TMI 117 - MADRAS HIGH COURT - TMI - 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 goods which are exempted and which are cleared without payment of duty on Job work basis - Held that:- Following decision of Commissioner Versus Hwashin Automotive India Pvt. Ltd. [2014 (9) TMI 444 - Madras .....

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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 goods which are exempted and which are cleared without payment of duty on Job work basis? 2. The brief facts of the case are as follows: During the periods in dispute, the assessee had manufactured machine forgings on job work basis and supplied the same to the principal manufacturers without payment of duty. The assessee .....

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such inputs would not be available. The Adjudicating 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 filed before the Tribunal by the assessee. The Tribunal, by following the decision rendered in CCE Chennai V. Ucal Machine Tools Ltd., reported in 2006-TIOL-76-Cestat-Mad allowed the appeal holding that th .....

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