TMI Blog2015 (10) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... n payment of duty and remaining 8 were installed in Unit II (5 nos.) and Shop-II (3 nos.) of the appellant. I find from letter dt.1.2.2011 addressed to the Commissioner of Central Excise, Chennai IV wherein they have requested for inclusion of the premises of Shop-II with the appellants main unit which is still pending .Prima facie, I find that the main unit and the two units belong to the appellant and exclusively used for carrying out job work only for them. - capital goods credit which are installed in the captive mines are eligible for the entire capital goods credit even though they are located outside the factory. In the present case, there is no dispute that these two units belong to them and exclusively doing the job wok for main un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods credit. The only condition is that capital goods should be returned to the appellants factory within 180 days. He further submits that Shop-II of their factory is located opposite to their appellants main unit and the Unit-II 5 Kms. away from the main unit and Shop-II can be considered as same as appellants main unit. It is revenue-neutral as the appellants are eligible to take credit when they receive capital goods. Further he submits out of 13 machines installed, three were installed in Shop-II and 5 machines were installed in Unit-II. Another 5 machines were subsequently received back and cleared to their new plant on payment of duty of ₹ 5,80,885/- and submits a worksheet. Since they have already paid duty on these capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntermediate goods with the condition that it should be returned within 180 days failing which appellants have to pay equivalent amount of credit availed on the capital goods. It is seen from the worksheet submitted by the appellants, out of 13 machines, 5 machines listed at Sl.No.6,7,8,9 13 were returned and subsequently cleared to new plant on payment of duty and remaining 8 were installed in Unit II (5 nos.) and Shop-II (3 nos.) of the appellant. I find from letter dt.1.2.2011 addressed to the Commissioner of Central Excise, Chennai IV wherein they have requested for inclusion of the premises of Shop-II with the appellants main unit which is still pending .Prima facie, I find that the main unit and the two units belong to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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