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2015 (7) TMI 345 - MADRAS HIGH COURT

2015 (7) TMI 345 - MADRAS HIGH COURT - TMI - Denial of MODVAT Credit - exemption under Notification No.214/86 CE - Held that:- On fact that the Commissioner (Appeals) as well as the Tribunal have taken a clear finding that the respondent/assessee had not wrongly availed the credit and therefore there appears to be a question of fact. Further more, in view of the preliminary objection raised by the learned counsel for the respondent that the monetary limit to prefer an appeal is pegged at ₹ .....

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T. R. Ramesh JUDGMENT ( Delivered By R. Sudhakar, J.) Aggrieved by the order passed by the Tribunal in dismissing the appeals filed by the Revenue, the Revenue/appellant is before this Court by filing the present appeals. This Court, vide order dated 02.07.2007, while admitting the appeals, framed the following substantial questions of law for consideration :- 1) Whether the Commissioner (Appeals) and the Appellate Tribunal has failed to appreciate, the true purport of the Modvat Scheme and the .....

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e job worked goods but the said duty is the amount of duty attributable to the duty involved on the inputs utilized in the manufacture of job worked goods by the job worker which cannot be passed as the duty paid by the job worker and cannot be treated as duty in the Modvat Scheme? 3) Whether the Commissioner (Appeals) and the Appellate Tribunal has failed to appreciate the relevant provisions of law that the job worked goods are exempt under Notification No.214/86 CE and the job worked goods ha .....

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panel, the job worker added electric wires as input. The job worker raised invoice under Rule 52(A) instead of Rule 57F(4) Challan and indicated the cost of input processing charges as the value of control panel and discharged central excise duty on the items utilised by them. The Department disallowed the credit for the reasons stated in the two show cause notices. In the show cause notices issued, it was alleged that the assessee had not received back the processed inputs under the duplicate c .....

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wing the ratio laid down in various decisions, allowed the appeals. As against the said order of the Commissioner (Appeals), the Department has filed appeals before the Tribunal. The Tribunal, after examining the records and after hearing both sides, dismissed the appeals holding that it was taken as credit only when they received the control panel from the job worker and this credit was clearly admissible to the assessee. Aggrieved by the said order of the Tribunal, the Revenue is before this C .....

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decided that appeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is ₹ 1 Lakh and below. Similarly, in the case of High Courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is ₹ 2 Lakhs and below. While deciding the thresholds mentioned above the duty involved shall be the decisive element. For example, in a case involving duty of ₹ 1 Lakh with mandatory pena .....

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