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2015 (10) TMI 1987 - CESTAT MUMBAI

2015 (10) TMI 1987 - CESTAT MUMBAI - 2016 (333) E.L.T. 348 (Tri. - Mumbai) - CENVAT Credit - duty paid documents - CVD paid on capital goods - Job work - manufacture of exempted goods using capital goods by the Job worker - Held that:- On merits itself, the demands are not sustainable. It is not under dispute that the goods were imported and CVD was paid. The respondent-assessee has produced the triplicate copy of the bill of entry at the time of taking the credit. It is only after the audit was .....

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utiable and duty was paid by their customer. In any case, we find that the said machines were removed from their Aurangabad plant on reversal of the entire amount of the cenvat credit taken on the capital goods and in view of the fact that the entire amount of cenvat credit was reversed only later on, nothing survives in the matter - Decided against Revenue. - APPEAL No. E/2472/05-Mum - Final Order No. A/3195/2015-WZB/SMB - Dated:- 2-9-2015 - Mr. P.K. Jain, Member (Technical) And Mr. S.S. Garg, .....

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d unit. They availed the cenvat credit of the CVD paid on such capital goods. The said capital goods were initially used in the manufacture of stators and motors which were being manufactured by the respondent on job work basis for some other customers and no duty was being paid by them as the duty was being paid by their customer on their final product. Later on, they reversed the entire cenvat credit taken on the capital goods and shifted the capital goods to their Bangalore plant. 3. Learned .....

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s are used exclusively in the manufacture of exempted goods, credit on the capital goods cannot be availed. The learned AR took us through the show cause notice and submitted that in view of this factual position, the respondent is not entitled to take the cenvat credit. 4. Learned counsel for the respondent submitted that they had the triplicate copy of the bill of entry, but somehow it was later on misplaced and they had produced the attested copy of the bill of entry from the Custom House. Th .....

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d in such circumstances. As far as the second issue is concerned, the learned counsel submitted that it is not as if the stators and motors being produced from the said goods were not dutiable but since they were doing job work, no duty was paid by them and this fact has been very clearly mentioned in the RT-12 returns filed by them. It was also submitted that in any case, these machines were later on shifted to the Bangalore unit after reversing the credit availed by them and under these circum .....

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g triplicate copy of Bill of Entry when they have taken the credit. The documents were verified by Range officer & installation certificate has been issued and assessments for the relevant period have also been finalised, therefore, allegations to invoke extended period are not sustainable. Thus without going in to the details on merits as to whether credit is admissible when assessee is not having triplicate copy of Bill of Entry and have attested copy of the same, the extended period at th .....

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oduct which are exempted or chargeable to Nil rate of duty. In this case the assessee vide their letter AIL/CEX/98-99/001 dtd. 25.02.1999 have filed declaration under Rule 57 T of the C.Ex. Rules, 1944 wherein they have declared that the capital goods shall not be exclusively used for production of final product which is exempt from the payment of duty or is chargeable to Nil rate of duty. However assessee has not cleared any goods on payment of duty from their unit. They only manufactured goods .....

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