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Commissioner of Central Excise, Trichy Versus M/s G.B. Engineering Enterprises Pvt Ltd

2015 (10) TMI 2063 - CESTAT CHENNAI

Availment of Cenvat credit - capital goods not installed in the appellants premises but installed at other units doing Job work - No intimation, No permission from the department - Held that:- Lower Authority has relied on the Supreme Court's decision in the case of M/s. Vikram Cements [2006 (2) TMI 1 - Supreme court]. There is no dispute on the fact that the respondents were discharged the central excise duty on the finished goods which were cleared by the main unit. The impugned order clearly .....

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jacent unregistered premises and used for job work of main unit and finished goods were cleared from the respondent's main unit on payment of duty. By respectfully following the decision of the Hon'ble High Court above, I do not find any infirmity in the order of the Commissioner (Appeals) in allowing the credit on the capital goods. Accordingly, the impugned order upheld - Decided against Revenue. - Appeal No. E/434/2010 & E/CO/58/2010 - Dated:- 17-8-2015 - R Periasami, Member (T) For the Appel .....

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t decision in the case of M/s. Vikram Cements Vs. CCE reported in 2006 (197) ELT 145(SC) The Revenue reviewed the said OIA and filed the present appeal. 2. The Ld. AR reiterated the grounds of appeal G where the credit was wrongly availed credit on the capital goods not installed in the appellants premises. Capital goods were located in the other premises and there was no intimation and no permission taken from the department for removal of capital goods to the other two units. M/s. Vikram Cemen .....

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re of the final products of the respondent's main unit. Thecapital goods were installed in the adjacent premises, which is 500 mts. away from the main unit and both were not registered under central excise and carried out only job work for the main unit and appropriate excise duty was rightly discharged by the respondent unit. There is no violation. He relied on Pooja Forge Ltd. Vs. CCE, Faridabad 2006 (196) ELT 18 (Tri.-Del.) and CCE, Coimbatore Vs. HabasitIakoka (P) Ltd. 2014 (306) ELT 455 .....

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ere cleared by the main unit. The impugned order clearly brought out the fact that both the units were carrying out the job work and no finished goods were cleared from the unregistered units. The Hon'ble High Court in the case of HabasitIakoka Pvt. Ltd. (supra) on identical issue allowed cenvat credit on the capital goods installed in unregistered premises and used in the manufacture of the final product. The relevant portion of the order is reproduced as under:- "5. Learned counsel fo .....

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ds as under : "(1)The provisions of this section shall apply to goods (hereafter in this section, referred to as the 'final products') described in Column (3) of the table given below and to the goods (hereafter, in this section referred to as "capital goods"), described in the corresponding entry in column (2) of the said Table, used in the factory of the manufacturer of final products". 7. There is no dispute that the capital goods involved hereunder is one of the c .....

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