2016 (1) TMI 920

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..... alongwith interest, was decided against the appellant by the Adjudicating authority on the ground that dutiable moulds after purchase by the appellant were directly sent to the job worker without being brought into their factory premises. That an equivalent penalty was also imposed upon his client. Learned Advocate appearing on behalf of the appellant further argued that as per Rul 4 (5) (b) of the cenvat credit 2004 credit can be taken with respect to moulds without being received in their factory. That condition of returning back of moulds within 180 days, as prescribed in Rule-4 (5) (a) of the cevat credit Rules 2004, is not applicable to moulds etc as these goods may be consumed at Job workers place and there could be no necessity to br .....

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..... pose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provider of output service taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer or provider of output service shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provi .....

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..... goods within 180 days is as per clause (a) of Rule 5 of Rule 4 of Cenvat Credit Rules and the same is not applicable to the jigs and fixtures, moulds and dies sent to job worker for production of goods on behalf of principal manufacturer. 3. I have considered the rival submissions. There is no condition under Rule 4 (5) (b) of Cenvat Credit Rules that moulds sent by the respondents has to be brought back within 180 days and failure to do so would render the respondents liable to reverse the Cenvat Credit availed on the same. The instructions issued by the Board as cited by the ID. Advocates also support this view. Therefore, I find no merits in the appeal filed by the Revenue and accordingly, the same is rejected." 4.2 At the same time .....

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