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2016 (1) TMI 288 - CESTAT MUMBAI

2016 (1) TMI 288 - CESTAT MUMBAI - 2016 (42) S.T.R. 155 (Tri. - Mumbai) - Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units - place of removal - Held that:- In the instant case though the goods were cleared on payment of duty from the factory of the appellant but not sold from the factory. In case of job work goods the sale of the finished goods took place from the appellant factory and in case of removal of goods to t .....

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ppellant : Shri M.P. Baxi, Adv For the Respondent : Shri. Sanjay Hasija, Superintendent (A.R.) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PKS/367/BEL/2010 dtd. 7/10/2010 passed by the Commissioner of Central Excise (Appeals), Mumbai-III, wherein Ld. Commissioner (Appeals) upheld the order-in-original rejecting the appeal of the appellant. 2. The fact of the case is that the appellant availed Cenvat Credit in respect of outward GTA used for removal of intermediate g .....

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Section 11AC. Aggrieved by the original order, the appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original and rejected the appeal of the appellant, therefore appellant is before me. 3. Shri M.P. Baxi, Ld. Counsel for the appellant submits that the appellant has availed Cenvat Credit in respect of service tax paid for the transportation of intermediate goods either to job worker or to the other unit. This intermediate goods, from the job worker, after processin .....

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es back to the appellant factory and thereafter it is use in the further manufacture of the final product and there after final product is cleared for sale. Therefore sale takes place only after return of the job work goods and further use in the manufacture. Similarly in case of removal of goods to their own factory, there is no sale for very simple reason that within the same company, it is only stock transfer and not sale. Actual sale takes place only from the their other factory form where t .....

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f duty, therefore appellant factory is place of removal. He submits that as per the definition of place of removal in term of Section 4(3)(c) of Central Excise Act, 1944, the place of removal includes a place form where the excisable goods are to be sold after their clearance from the factory. In the present case, in both the case, while clearing the goods it is not sold therefore factory of the appellant is not place of removal, the goods are finally sold after returned back from the job worker .....

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n payment of duty thereafter it cannot be said that it is not a sale in from the place of removal. Therefore it cannot be said that factory of the appellant is not place of removal in the present case GTA use for removal of goods from the factory either to the job worker or to their own unit is beyond the place of removal therefore Cenvat credit of service tax paid in respect of said GTA is not admissible. 5. I have carefully considered the submissions made by both sides. 6. I find that both low .....

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