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M/s. Micro Inks Pvt. Limited Versus Commissioner of Central Excise & S.T., Daman

2015 (10) TMI 1360 - CESTAT AHMEDABAD

SSI Exemption - Job work - Modvat / CENVAT Credit - exemption from payment of duty under Notification No. 8/99-CE dated 28.2.1999 and Notification No. 8/2000-CE dated 01.3.2000 - Held that:- Appellant supplied components to job workers under Rule 57S(7) of the erstwhile Central Excise Rules, 1944. It is seen that the job workers, after processing (alignment etc.) supplied capital goods namely, Reactor Vessel, Sigma Mixer Machine and Mixer Muller. The Tribunal accepted that the job worker is elig .....

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nd Mr. H.K. Thakur, JJ. For The Appellant : Shri S. Suriyanarayanan, Advocate For The Respondent : Shri J. Nair, Authorised Representative Per : Mr. P.K. Das; The applicant filed the application for change of Cause Title, insofar as the applicant s name M/s. Micro Inks Limited would be M/s. Micro Inks Private Limited . In support of their contention, the applicant enclosed a certificate of incorporation consequent to conversion of the Company from Public Limited Company to Private Limited Compan .....

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eous Chemicals falling under Chapter 32, 24, 38 and 39 of the Schedule of the Central Excise Tariff Act, 1985. They availed CENVAT/modvat credit on capital goods namely Fluid Coupling, Geared Coupling, Electric Motors, Gear Box as components/ spare parts of the machines. The appellant supplied the components to the job workers under Rule 57S of the erstwhile Central Excise Rules, 1944. After processing/ re-working by using the components supplied by the appellant, the job worker returned back th .....

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tification No. 8/2000-CE (supra) stipulates that the manufacturer availing the notification shall not avail cenvat credit. The adjudicating authority confirmed the demand of modvat credit and also imposed penalty of equal amount. Commissioner (Appeals) upheld the adjudication order. 4. Learned Advocate appearing on behalf of the appellant submits that there is no dispute that the appellant supplied the duty paid components to the job-workers, who after processing returned back the goods under Ru .....

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te value of SSI exemption notification. It is submitted that this Tribunal in the case of M/s. Mech Form vs. CCE, Daman by Final Order No. A/870-871/WZB/AHD/2010 dated 23.6.2010, has allowed the appeal of the assessee. It is submitted that the said order of the Tribunal was upheld by the Hon'ble Supreme Court by Order dated 30.7.2012 in Civil Appeal Nos. 1059-1060 of 2011 in the case of Commissioner of Central Excise & Customs, Daman vs. M/s. Mech Form. 5. On the other hand, the learned .....

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ve strongly relied upon the decision of the Tribunal in the appellant s own case, where the Tribunal remanded the matter. 6. We find that this issue has already been settled by the Tribunal in the case of Mech Form. The Commissioner (Appeals) observed that the appellant availed modvat credit by routing these components through the job workers and suppressing the value of Sigma machinery by not including the value of the capital goods in the assessable value of the Sigma machinery. In turn, the a .....

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ficers on 13.12.2000 and it was found that they were receiving the various capital goods like electric motors, gear boxes, fluid coupling and gear coupling free of cost from their customers by assembling/installation in Sigma machines manufactured by them. As such, the capital goods were being procured under the cover of Annexure II challans from their customers, who were availing Modvat credit on the same and were sending the same to the appellant under Rule 57S(7) of Central Excise Rules, 1944 .....

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the appellant for demanding duty and imposing penalty. The notice culminated into an order passed by the Assistant Commissioner, Central Excise, confirming demand of duty of ₹ 2,13,902/- and imposing equivalent penalty under Rule 173Q(1) and imposing penalty of ₹ 10,000/- each on other appellants. The said order of the Assistant Commissioner was confirmed by the Commissioner (Appeals) and hence the present appeal. 4. After hearing both sides, we find that admittedly various capital g .....

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