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 →

M/s. Bombay Forgings Ltd. Versus Commissioner, Central Excise& Customs, Aurangabad

2015 (11) TMI 356 - CESTAT MUMBAI

Availment of CENVAT Credit - Capital goods - MS Roads - Held that:- Issue was raised that M.S. Rod is not used in or in relation to the manufacture of the final product, whereas the Commissioner (Appeals) have decided revenue s appeal going completely beyond the show cause notice on the ground that the tote boxes which are manufactured within the factory are exempted from payment of excise duty therefore in terms of Rule 6(1) of CCR Cenvat credit is not admissible. - Even if it is presumed that .....

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 manufacture” In view of this provisions in the present case M.S. Rod have been used in the manufacture of the capital goods and the capital goods in the manufacture of the final product, Cenvat credit on M.S. Rod is admissible as input. In the fact of the present case, it is undisputed that the final product manufactured by the appellant is cleared on payment of duty and no exemption was availed, therefore contention of the Ld. Commissioner (Appeals) is wrong as Rule 6(1) is applicable only .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(07)08/2010 dated 8/1/2010 passed by the Commissioner (Appeals), Aurangabad, wherein Ld. Commissioner (Appeals) set aside the order-in-original dated 30/6/2009 and allowed the Revenue s appeal. 2. The fact of the case is that appellant has availed Cenvat Credit in respect of M.S. Rod which was used for making tote box which is used for keeping and carrying inputs and finished goods during the course of manufacture in the factory of the appellant. The show cause notice was issued alleging that sa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dated 30/6/2009 wherein adjudicating authority dropped the show cause notice by allowing Cenvat Credit on the ground that M.S. Rod used to manufacture of tote boxes which is further used in the manufacture of their final product. Aggrieved by the said order in original Revenue filed appeal before Commissioner (Appeals) who allowed the appeal of the Revenue. Being aggrieved by said impugned order appellant is before me. 3. When the matter is called for none appeared on behalf of the appellant nor .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

LLS LTD Vs COMMR OF C.EX., MEERUT-II CASES: Commissioner Vs. Hotline Glass Ltd. 2007 (210) ELT 69 (Tribunal) Union of India Vs. Hindustan Zinc Ltd. 2007 (214) ELT 510 ELT 227: 28.07.08 592 COMMR OF C.EX. CHENNAI Vs THIRUMLAI CHEMICALS CASES: Commissioner Vs. India Cement 2005 (192) ELT 240 (Tribunal) referred Jawahar Mills Ltd. Vs. Commissioner 1999 (108) ELT 47 (Tribunal- L. B.) relied on Union of India Vs. Hindustan Zinc Ltd. 2007 (214) ELT 510. Lloys Metals & Engineers Ltd. Vs. Commission .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1 (S.C.) 4. Shri. V.K. Shastri, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submission made by Learned A.R. and perused the record. 6. I find that the appellant have availed Cenvat credit in respect of M.S. Rod which undisputedly were used in the manufacture of tote boxes which in turn used for handling of finished goods and for heat treatment. It was found that the said tote boxes are used fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e was raised that M.S. Rod is not used in or in relation to the manufacture of the final product, whereas the Commissioner (Appeals) have decided revenues appeal going completely beyond the show cause notice on the ground that the tote boxes which are manufactured within the factory are exempted from payment of excise duty therefore in terms of Rule 6(1) of CCR Cenvat credit is not admissible. First of all Ld. Commissioner (Appeals) should not have given any findings on the issue which is not b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of capital goods which are further used in the factory of the manufacture In view of this provisions in the present case M.S. Rod have been used in the manufacture of the capital goods and the capital goods in the manufacture of the final product, Cenvat credit on M.S. Rod is admissible as input. In the fact of the present case, it is undisputed that the final product manufactured by the appellant is cleared on payment of duty and no exemption was availed, therefore contention of the Ld. Commi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t does not fall under the definition of inputs. However, on party reply it is noticed that the tote boxes/trays manufactured from the M.S. Bars by cutting and fabrication in specified sizes in length width and height are mainly used for handling of the semi finished goods in furnce alongwith trays for further heat treatment operation. The party also cited various judgments on the issue. The M.S. bars are used in making of the tote boxes which is the capital goods and the same is mainly used for .....

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