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2016 (8) TMI 494 - CESTAT CHANDIGARH

2016 (8) TMI 494 - CESTAT CHANDIGARH - TMI - Cenvat credit - entitlement - goods purchased by M/s CVL Sonepat but consigned to respondent which were ultimately used in manufacture and supply of boilers and other capital goods in the premises of the respondent - Held that:- Commissioner (A) held that the ownership of the goods is not a pre-condition for the manufacture to be entitled to the credit of duty paid on the inputs. The only condition is that the goods should be duty paid and they are in .....

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ner (A) in the impugned order. Therefore, the impugned order is upheld. - Decided against the Revenue - Appeal No. E/50379/2015-EX(SM) - Final Order No. 143/2016-CHD - Dated:- 4-2-2016 - Ashok Jindal, Member (J) For the Petitioner : Shri K Podar, AR For the Respondent : Ms Swati Gupta, Adv ORDER Per Ashok Jindal The Revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed cenvat credit to the respondent. 1. The facts of the case are that during the course of a .....

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y and commissioning of boiler in their premises. M/s Cether Vessles (P) Ltd., also took registration for manufacture of boiler in the factory premises of the respondent at Sonepat. The respondent availed cenvat credit of ₹ 31,12,965/- during the period April 2008- July 2008 on the basis of the invoices issued by M/s CVL Cheenai shown the respondent as consignee of the goods and M/s CVL Sonepat has buyers of the goods. M/s CVL also issued invoices to the respondent for goods fabrication/man .....

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ies which were utilised by M/s CVL Sonepat for manufacture of goods as per the agreement between the respondent and M/s CVL Chennai. As respondent has not physically received and remained in the possession of the said goods, therefore, the respondent is not entitled to take cenvat credit on these goods. Therefore a show cause notice was issued to deny cenvat credit to the respondent. The matter was adjudicated. The adjudicating authority after going to the facts of the case dropped, the proceedi .....

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n the premises of the respondent or not. 4. I find that there is not dispute about the facts of receipt of the goods and duty paid on the said goods. Further, the utilisation thereof in manufacturing in the premises of the respondent is not in dispute. They were used in manufacture erection of various capital goods. Thereafter, these goods were used by the respondent for manufacture of final goods. 5. The issue has been exempted by the Ld. Commissioner (A) in the impugned order and observed as u .....

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reation of immovable properties. 6. As regards the first issue the submissions of the department are contrary to the facts of the respondent. As has been confirmed in the show cause notice and also the order in original, although these goods were purchased by M/s CVL but were consigned directly to the premises of the respondent. In terms of agreement entered between respondent and M/s CVL, M/s CVL was to manufacture and supply boiler etc and such manufacture was to take place at the premises of .....

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