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M/s Mahindra And Mahindra Ltd. Versus Commissioner of Central Excise, Mumbai-V

2016 (1) TMI 100 - CESTAT MUMBAI

Cenvat Credit - Job Work - Scrap was returned - Denial of refund claim of duty - duty paid of the scrap at job-worker's premises - Held that:- Ruling relied upon by the learned AR is not applicable as the said ruling relates to the period prior to March, 2000. Accordingly, following the ruling of the Hon'ble Bombay High Court in the case of Rocket Engineering (2006 (6) TMI 66 - HIGH COURT BOMBAY) and also in view of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004, there is no req .....

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ee. - Appeal No. E/1091/10 - Dated:- 31-8-2015 - Anil Choudhary, Member (J) For the Appellant : Shri S Chandrasekhar, Dy Manager For the Respondent : Shri Sanjay Hasija, Supdt (AR) ORDER Per Anil Choudhary The appellant, M/s Mahindra & Mahindra Ltd. is in appeal against Order-in-Appeal No. VSK/21/MV/2010 dated 18.2.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai -I by which the refund claim of duty paid of the scrap at job-worker's premises was rejected. 2. The brief .....

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crap generated at the job-worker's premises, the appellant filed refund claim for ₹ 5,03,878/- on the ground that they have wrongly debited the duty towards payment for the duty on scrap generated at job-worker's premises. It was contended that there was no provisions for duty liability on the appellant under the Cenvat Credit Rules, 2004 to pay duty on the scrap generated at the job-worker's end as the same was not brought back by the appellant at their premises. Vide Order-in .....

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service taking the CENVAT Credit that the goods are received back in the factory within 180 days of their being sent to a job worker. During the period of dispute, under this provisions, the onus of payment of duty on the final products have been imparted upon the manufacturer. The word uses as 'final products' includes scrap also. It is further held that the appellant has not submitted any documentary evidence to prove that the said duty later paid by them has not been incorporated in t .....

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Credit Rules, 2004, under the Central Excise Rules, 1944, Rule 57F(5)(i) provided "the waste, if any, arising in the course of any operation mentioned in sub-rule (4) shall be returned to the factory of the manufacturer of final products." He further points out that this provision is no longer there in the Cenvat Credit Rules, 2004 whereas under Rule 4(5)(a), there is no provision for reversing credit and/or paying duty on the scrap generated at job-worker's premises not brought b .....

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eering Corporation Ltd. - 2006 (76) RLT 8 (Bom), held that demand for payment of duty on scrap cannot be sustained on the principal manufacturer, on the scrap generated at the job-worker's premises, from castings sent by the principal manufacturer for processing and received back. It was also held that in the facts and circumstances, the question of unjust enrichment does not arise. 3.2 The Hon'ble Bombay High Court in the case of Rocket Engineering Corporation Ltd. (supra) considered a .....

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