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M/s. Jayaswals Neco Ltd. Versus Commissioner of Central Excise, Nagpur

2015 (11) TMI 246 - CESTAT MUMBAI

Denial of CENVAT Credit - Credit in respect of imported fitment which has been cleared under Rule 4(5)(a) on job work challan to M/s. NSSL and M/s. NSSL has carried out process of fitting of fitment in the cylinder head and the said final products have been exported directly from the premises of Job worker - Held that:- It is observed that even though partly goods were manufactured by the job worker but part of the process i.e. fitting of fitment supplied by the appellant was carried out by the .....

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itment by the appellant under Rule 4(5)(a), use of said fitment for export goods and the export of the final product though from the premises of the job worker ie M/s. NSSL is not under dispute, on the basis of invoices, ARE 1 and other export documents, the Cenvat Credit in respect of fitment used in the export goods cannot be denied. - from where the goods have been exported is not much of relevance, it is export irrespective of locations, either from the appellants premises or from the job w .....

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Ramesh Nair, Member (Judicial) For the Petitioner : Shri. P. V. Sadavarte, Advocate For the Respondent : Shri. H.M. Dixit, Asstt. Commissioner(A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. SVS/189/NGP-II/2007 dtd. 21/5/2007 of the Commissioner of Central Excise & Customs(Appeals), Nagpur, who has passed following order:- (1) The demand in respect of fitments related to goods exported from premises of M/s. NSSL is upheld. (2) The demand to be decided afres .....

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e of the group company M/s. Neco Schubert and Salzer Ltd.(M/s. NSSL) under cover of challan issued under Rule 4(5)(a) under job work for fitting into cylinder heads being supplied by M/s. NSSL. After use of fitment by job worker M/s. NSSL finished goods i.e. cylinder head duly fitted with said fitment cleared from the premises of M/s. NSSL for export on behalf of the appellant. The department by show cause notice dated 3/3/2005 proposed denial of Cenvat Credit amounting to ₹ 15,72,876/- on .....

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er Section 11AB. Aggrieved by the said order appellant filed appeal before the Commissioner(Appeals), who modified order wherein issue related to the export of cylinder duly fitted with fitment cleared from factory of the appellant were remanded and issue related to the export clearance from the factory of M/s. NSSL Cenvat credit was denied. Being partly aggrieved by the impugned order appellant filed this appeal. 3.Shri. Sadavarthe, Ld. Counsel for the appellant submits that appellant has avail .....

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e Cenvat Credit is admissible on said fitment to the appellant. Ld Counsel also submitted all the relevant challans and ARE -1 and record of goods sent for job work. He also placed reliance on the following case laws: (a) S.G. Zaveri Pharmapack Vs. CC. Ex. Mum-V[2007(217) E.L.T. 591(Tri- Mumbai)] (b) Amul Industries P. Ltd. Vs. CCE, Rajkot [2006(206) ELT 1043(Tri. Mum)] (c) Bata India Ltd. Vs. CCE, Bang-II[2006(199)ELT 847(Tri. Bang.)] (d) Vikram Cement Vs. C.C. Ex. Indore[2006 (194) ELT (S.C.)] .....

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Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides and perused records submitted by the Ld. Counsel. 6. On perusal of the record I find that it is not under dispute that appellant has availed the Cenvat Credit in respect of imported fitment which has been cleared under Rule 4(5)(a) on job work challan to M/s. NSSL and M/s. NSSL has carried out proc .....

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al product since then exported on behalf of the appellant only therefore even though part manufacturing carried out by job worker on their own since entire final product is complete on behalf of the appellant and said final product has been exported on behalf of the appellant they are legally entitled for Cenvat Credit in respect of fitment. From the records, it is observed that the supply of fitment by the appellant under Rule 4(5)(a), use of said fitment for export goods and the export of the .....

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