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M/s VE Commercial Vehicles Ltd. Versus Commissioner of Central Excise, Thane-I

2016 (2) TMI 554 - CESTAT MUMBAI

Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Held that:- As find that Hon'ble High Court in case of Rocket Engineering Corporation Pvt. Ltd. (2005 (3) TMI 314 - CESTAT, MUMBAI ) has clearly he .....

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enerated at job worker premises. Since they are not liable to pay excise duty on such clearances, any amount paid on this count is refundable. - Since the debit was made by the appellants in their CENVAT account while invoice if any was issued by .....

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nd the appeal is allowed in favour of assessee - Appeal No. E/419/11 - A/85224/16/SMB - Dated:- 7-1-2016 - Raju, Member (T) For the Appellant : Shri Rajesh Ostwal, CA For the Respondent : Shri S V Nair, Asst Commr (AR) ORDER Per Raju The appellants a .....

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orker was cleared by job worker. The appellants were paying duty on the scrap cleared at the premises of job worker. On realizing that there is no liability to pay excise on the clearances of scrap made from the job workers premises they filed refund .....

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d on the grounds that the appellants are required to bring back the scrap generated at job worker premises back to their premises within 180 days, and they failed to do so and therefore rightly paid duty on scrap cleared from the job workers premises .....

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Credit Rules, 2004 is settled by decision of Hon'ble High Court of Mumbai in case of Rocket Engineering Corporation Pvt. Ltd. 2005(191) ELT 483. In the said decision the Hon'ble High Court has held as follows: "In view of the above decis .....

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t aside the impugned order and allow the appeal." From above it is clear that there is no liability of the assessee sending goods for job worker, in respect of the scrap generated at job workers premises. Even if the duty liability arises it wil .....

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t they had not issued any invoices to any body but simply debited their CENVAT account, therefore question of unjust enrichment does not arise. Furthermore the material was sold/cleared by job worker during January-December, 2007 while duty was paid .....

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