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2015 (10) TMI 1222 - CESTAT CHENNAI

2015 (10) TMI 1222 - CESTAT CHENNAI - 2016 (343) E.L.T. 597 (Tri. - Chennai) - Reversal of CENVAT Credit - Capital goods - Job work - Held that:- These units exclusively carry out the job work only for the appellants. The Rule 4 (5) (a) of CCR provides for supply of capital goods for job work for manufacture of intermediate 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 .....

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nd 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 unit and they are not independent job workers. Therefore, by respectfully following above A .....

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vam, AC (AR) ORDER The appellant filed appeal against Order-in-Appeal dt.8.5.2013 passed by Commissioner (Appeals). 2. The brief facts of the case are that appellant are procuring machines viz. Grinding Machine, Thread Rolling, Air Compressor, Power Press hydraulic Cutting etc. from various suppliers and installed in their Unit-II and Shop-II. These capital goods were installed in their unit-II and Shop-II for executing job work for the appellant's unit-I. Since the capital goods were not re .....

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s. 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 .....

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ls Pvt. Ltd. Vs CCE Belgaum 2010 (255) ELT 83 (Tri.-Bang.) 5. On the other hand, Ld. A.R reiterates the findings. He submits that appellants not followed the procedure set out under Rule 4 (5) (a) of CCR for removal of capital goods and not filed any declaration. The Director of the company had admitted their liability. He further submits that job worker's unit is not registered. He relied on Tribunal's decision in Harsh International Pvt. Ltd. Vs CCE Delhi-II - 2011 (269) ELT 225 (Tri.- .....

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