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The Commissioner of Central Excise, Chennai IV Commissionerate, Chennai Versus Customs Excise & Service Tax, Appellate Tribunal, Chennai and others

2015 (9) TMI 119 - MADRAS HIGH COURT

Denial of CENVAT Credit - Job work - 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:- assessee had manufactured machine forgings on job work basis and supplied the same to the principal manufacturers without payment of duty .....

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e duty paid on 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. - Both sides fairly conceded before this Court that the issue involved in these appeals are decided by this Court reported in [2014 (9) TMI 444 - Ma .....

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l Miscellaneous Appeals are filed by the Revenue as against the order of the Tribunal raising the following substantial question of law: "1.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? 2. The brief facts of the case are as foll .....

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show cause notice was issued alleging that as the inputs have been used in the manufacture of final products which were cleared without payment of duty, any cenvat credit of the duty paid on 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 t .....

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