TMI Blog2015 (5) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Delhi-III [2013 (8) TMI 301 - CESTAT NEW DELHI], credit allowed. Mould and dies are sent to the job workers for manufacturing intermediate product, the appellant is entitled to take Cenvat credit. In these circumstances, the Cenvat credit on the item Nos. 1, 2 and 5 are allowed and item No. 3 & 4 are denied. Consequently demand of ₹ 11,56,087/- alongwith interest is confirmed. As the demand confirmed has already reversed by the appellant, therefore, the appellant are required to pay interest thereon within a period of 30 days from the issuance of this order. - No penalty is imposable on the appellant in the facts and circumstances of the case. - Decided in favour of assessee. - Excise Appeal No. 2114 of 2007 - Final Order No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torcycle and scooters. For painting of these motorcycle and scooters, they installed a paint shop and taken Cenvat credit on the items mentioned herein at Sl. No. 1 and 2 of the table hereinabove. The Cenvat credit sought to be denied on the premise that these items are embedded to earth, therefore, has become immovable goods consequently the appellant is not entitled to take Cenvat credit. For items mentioned at Sl. No. 3 of the table, the Cenvat credit sought to be denied on the premise that the Cenvat credit on air conditioner installed in the office premises is no nexus with manufacture activity of the appellant. For Sl. No. 4 of the table, Cenvat credit sought to be denied on the premise that the input which has sent to the job worker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of Section 11A (2) (b) and for item No. 5 he submits that these moulds and dies were purchased by the appellant and sent to the job worker for manufacturing of intermediate product and as per Rule 4 (5) (b) of the Cenvat Credit Rules, 2004, the appellant is entitled to take Cenvat credit on mould and dies which were sent to the job worker for manufacturing intermediate product, therefore, he prayed that impugned order be set aside. Appeal be allowed except disallowance of Cenvat credit of ₹ 11,56,087/-. 4. On the other hand learned AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submission. 6. We find that for disallowance of item No. 1 and 2 of the table, there is a direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tubes have to be installed and after installation the same become fixed to earth. Since, in this case, there is no dispute about the fact that the items falling under Chapter 85 which are covered by the definition of capital goods were received in the factory and there is also no dispute that those items were used in the factory, the Cenvat credit cannot be denied. The ground on which the department seeks to deny the Cenvat credit is not relevant to the issue. In view of this, the impugned order is not sustainable. The same is set aside. The appeals are allowed . and same view has been taken by learned Commissioner for subsequent period in appellant's own case, therefore, we hold that the appellant were entitled to take Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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