9911796707
TMI Blog2016 (9) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... esent dispute arose with the visit of the Central Excise officers to the appellant s factory on 27/1/12. It was noticed by the officers that the appellant has received 5 duty paid machines like Wheel loaders, Excavators & Backhoe loader. On receipt of these machines, the appellant availed the Cenvat credit of duty paid earlier in terms of Rule 16 of the Central Excise Rules, 2002. These machines were received on various dates from 2009-2011 and were found to be still lying in the factory. The reasons cited for the return were machines for repair and return after exhibition. Revenue took the view that Cenvat credit on these machines were wrongly availed under Rule 16 as these were not repairable and were not brought for the purpose envisaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2002 (145) E.L.T. 685 (Tri. Mumbai). 3. I have heard Shri Rahul Tangri, learned Advocate appearing for the appellant as well as Shri R.K. Mishra, learned DR for the Revenue. 4. The learned Advocate cited the decision of Apollo Tyres Ltd. (supra) and argued that Cenvat credit has been allowed by the CESTAT in identical circumstances. It has also been held by the Tribunal in the case of Crompton Greaves Ltd. (supra) that Rule 16 does not provide for any time limit within which the goods brought back should be cleared from the factory. He also reiterated their argument that the demand is hit by time bar. 5. The learned DR on the other hand argued that the appellant has availed credit on goods which were not procured/imported in their name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal and on the value determined under sub-section (2) of Section 3 or Section 4 or Section 4A of the Act, as the case may be. [Explanation The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner". 8. Rule 16 provides for availing the Cenvat credit when duty paid goods are returned to the factory for being re-made, refined, re-conditioned or for any other ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
