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The Commissioner of Central Excise Versus M/s. Shinhan Plasto India Pvt. Ltd., M/s. Hyundai Motor India Limited

Ineligibility for availment of Cenvat credit and imposition of penalty - Goods sent to the job-worker without payment of duty - not received back before the expiry of 180 days therefore paid duty - Held that:- there is no dispute that the amount paid .....

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Since the job worker did not return it within the period stipulated, the manufacturer reversed the Cenvat credit and raised revised invoices upon the job worker and the Tribunal thought there was nothing wrong. The fact remains that duty has been pai .....

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2129 of 2010 - Dated:- 3-3-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. A. P. Srinivas, Senior Panel Counsel For the Respondents : Mr. S. Muthuvenkataraman JUDGMENT ( Delivered by V. Ramasubramanian, J. ) These appeals a .....

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ndents/assessees. 3. The respondent in CMA No.2128 of 2010 is a company to whom the respondent in the other appeal entrusted certain jobs on job work basis. The manufacturer, who is the respondent in the other appeal, sent capital goods to the job wo .....

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raised supplementary invoices for the impugned goods. 5. Taking exception to the procedure adopted by the manufacturer and the job worker, two show cause notices bearing No.39/04 dated 05.10.2014 were issued to both of them, proposing to declare the .....

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er and the job worker having been allowed by the Tribunal, the Department is on appeal before us. 7. The appeal is admitted on the following questions of law: (i) Whether the Hon'ble CESTAT, Chennai was correct in setting aside the impugned order .....

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lved in the case? and (ii) Whether either the manufacturer "M/s. HMIL" or the job worker "M/s. SPIPL" was entitled for Cenvat Credit either under Rule 3(4) read with 3(5) or under Rule 4(5) of Cenvat Credit Rules? 7. As rightly po .....

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