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2016 (1) TMI 920 - CESTAT KOLKATA

2016 (1) TMI 920 - CESTAT KOLKATA - TMI - Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - Held that:- As under Rule-4(5)(b) moulds etc can be sent to the job worker but no condition, like its receipt back within 180 days etc as prescribed in Rule-4(5) (a) of the cenvat crdtit Rules -2004 is specified. The argument of the appellant , that such moulds may not be brought back by the appellant if it has exhausted .....

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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 Commissioner (Appeals-I) Kolkata under which OIO No. 34/O-I-O/AC/Adjn/HWD-II/CE/2010 dt 6/ .....

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er 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 bringing them back to appellant s factory premises. Learned Advocate relied upon the case law of CCE & CUS, .....

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& 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 allow .....

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rvice 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 .....

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eipt back within 180 days etc as prescribed in Rule-4(5) (a) of the cenvat crdtit Rules -2004 is specified. The argument 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 .....

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