Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise, Aurangabad Versus Amplicomp (I) Ltd.

2015 (10) TMI 1987 - CESTAT 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 done that the said copy was not available. We also note that installation ce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

id 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, Member (Judicial) Shri Ajay Kumar, Joint Commissioner (AR) : For The Petition .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 AR submitted that the demand has been issued on two counts. The first count i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pital 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. They had also registered a FIR for the loss or the misplacement of the triplica .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 circumstances, no duty can be demanded from them. Moreover, extended period of limi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ents 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 this juncture can not be invoked as there is no case of suppression or misstate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 on job work for others and cleared them without payment of duty. Thus, the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version