TMI Blog2016 (1) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose except for incurring some additional transportation cost to the appellant. It is an accepted norm that raw materials can also be directly sent to the job worker without being actually brought into the factory of an assessee. In view of the above observations & settled proposition of law appeal filed by the appellant is allowed with consequential relief, if any. - Appeal No. E/622/2012 - ORDER No. FO/A/75723/15 - Dated:- 30-11-2015 - SHRI H.K.THAKUR, MEMBER(TECHNICAL) For the Petitioner : Shri N. K. Choudhary, Advocate For the Respondent : Shri S. S. Chattopadhyay, Supdt, (AR) ORDER Per Shri H.K.Thakur This appeal has been filed by the appellant against OIA No. 33/HAL/2012/ dt 22/6/2012 passed by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant and that credit was correctly denied to the appellant. 4. Heard both sides perused the case records. The issue involved in these proceedings is whether appellant is eligible to take cenvat credit on 8 cavity mould for flip to cap without bringing the same into their factory. It is observed that this is the only ground raised in the SCN dt 31/08/2009 to reject the credit taken. It this regard it will be relevant to glance through the provisions contained in Rule-4 (5) (a) (b) of the cenvat credit Rules 2004 which read as follows. Rule-4 Conditions for allowing CENVAT Credit:- (1). (2).. (3).. (4).. (5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the appellant , that such moulds may not be brought back by the appellant if it has exhausted its production capability , has got some force. In the case of CCE CUS Dawan Vapi Vs Guala closures (I) Pvt Ltd (Supra) CESTAT Ahmedabad held as follows. 2. Ld. Jt. CDR on behalf of the Revenue, submitted that even though Rule 4(5) (b) of Cenvat Credit Rules has no condition that capital goods sent out for job works to the job workers be returned within 180 days. Departments contention is that the condition to this effect in Rule 4 (5) (a) of Cenvat Credit Rules is applicable to the capital goods, is not under Rule 4 (5) (b) of Cenvat Credit Rules also. Since the moulds have not been received back within 180 days, respondents should ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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