TMI Blog2016 (8) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... t can be taken again as per the provisions of Rule 57F of the Central Excise Rules, 1944. - further on technical lapses Cenvat credit cannot be disallowed - credit allowed. - decided in favor of assessee. - Appeal No. EA-115/07 - ORDER NO.FO/A/75700/2016 - Dated:- 1-8-2016 - Shri H. K. Thakur, Member(Technical) And Shri P. K. Choudhary, Member(Judicial) Shri Ravi Raghavan, Advocate Shri Sourabh Bhutra, Advocate for the Appellant Shri A.K.Biswas, Supdt.(AR) for the Respondent ORDER Per Shri H. K. Thakur This Appeal has been filed by the Appellant against Order-in-Original No.19/COMMR/Denovo/2006 dated 29.11.2006 passed by the Commissioner of Central Excise, Jamshedpur as adjudicating authority. 2. Shri Ravi Ragh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts from the job-worker the same credit is taken as per Rule 57F(7) of the Cenvat Credit Rules. Ld.Advocate argued that the issue of assembly Canvass Canopy is a specific requirement for vehicles sold to Army and is an input of the motor vehicles. That Castable Refractory is an integral part of the manufacture of castings and furnace wall is lined by Castable Refractory which is a kind of powder used for lining furnaces. That this Castable Refractory gets consumed in the molten metal for the manufacture of castings. That Doors, Windows and Frames are inputs used in the manufacture of motor vehicles. Ld.Advocate relied upon the following case laws of this Bench in their own case in support of his arguments :- (i) Tata Motors Ltd. v. CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vass Canopy, it is observed that this Bench in appellant s own case of Tata Motors Ltd. vs. CCE, JSR (supra) held that credit on these items along with refractories used for lining of furnace is admissible. Similarly in para 16 of these case laws, it is held that when goods under job-work are received after 180(one hundred and eighty) days then credit can be taken again as per the provisions of Rule 57F of the Central Excise Rules, 1944. Similar view was held in the case of the Appellant by this Bench as per case law reported as Tata Motors Ltd.v.CCE, JSR [2010 (252) ELT 265 (Tri.-Kol)]. In para 10 of this case law it was held that on technical lapses Cenvat credit cannot be disallowed. It was also held in the case of the Appellant as per c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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