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2015 (12) TMI 1097 - CESTAT CHENNAI

2015 (12) TMI 1097 - CESTAT CHENNAI - 2016 (42) S.T.R. 367 (Tri. - Chennai) - CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - Held that:- So far as material facts placed by learned counsel is concerned, that remained undisputed by Revenue. Further added fact that came to record is that the principal manufacturer who assigned the job work to the appellant was an EOU. Part of the goods manufactured by the appella .....

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to manufacture dutiable intermediary for the EOU which suffered duty partly on the value addition thereto by the principal manufacturer when cleared in DTA. Therefore, denial of capital goods credit to the appellant is unwarranted - Decided in favour of assessee. - Appeal No. E/40385 to 40387/2014 - Final Order No. 41534-41536 / 2015 - Dated:- 12-11-2015 - Shri D.N. Panda, Judicial Member For the Petitioner : Shri S. Durairaj, Advocate For the Respondent : Ms. Indira Sisupal, AC (AR) ORDER It i .....

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sis. The goods so job worked were intermediary product. Such intermediary products were again subject to processing by the principal manufacturer. The principal manufacturer making a value addition to the intermediary cleared part of them domestically and discharged excise duty thereon. The rest of the goods manufactured were exported. On such material facts department has alleged that appellant was not entitled to the capital goods credit since it had manufactured exempted goods. But, appellant .....

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