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2016 (9) TMI 183 - CESTAT NEW DELHI

2016 (9) TMI 183 - CESTAT NEW DELHI - 2016 (342) E.L.T. 412 (Tri. - Del.) - Period of limitation - returned goods - availed cenvat credit in terms of Rule 16 of the Central Excise Rules, 2002 on 5 duty paid machines received - machines brought back to the factory of the appellant but have not been subject to any process whatsoever for a very long time - Held that:- the reasons cited by the appellant for return of such goods is either brought back for repair or returned after exhibition outside t .....

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inent to mention that at the time of visit of the Central Excise officers to the factory, the goods were found within the factory. It is also on record that subsequently the goods stand cleared from the factory and the credit availed have already been reversed. Also intimation in Format D-3 stand filed by the appellant on receipt of each of these machines. Consequently the show cause notice issued by Revenue on 04/7/2013 for credits taken during the period 26/8/09 to 31/3/11 would be hit by time .....

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loader falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985. The present 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 machin .....

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ction 11A (4) of the Central Excise Act, 1944. Commissioner (Appeals) upheld the order passed by the Original Authority and hence appeal has been filed before the Tribunal. 2. The impugned order has been challenged on the ground that Rule 16 of the Central Excise Rules, 2002 allows Cenvat credit of the duty paid on goods which are brought to the factory for being remade, refined, reconditioned or for any other reason . The Cenvat credit availed by them would be covered under the term for any oth .....

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(iii) Apollo Tyres Ltd. vs. CCE, Pune III reported in 2011 (272) E.L.T. 84 (Tri. Mumbai) ; (iv) CCE, Chandigarh vs. Punjab Concast reported in 2002 (148) E.L.T. 1082 (Tri. Del.) ; (v) GTC Industries Ltd. vs. CCE, Vadodara reported in 2004 (176) E.L.T. 728 (Tri. Del.) and (vi) Morarjee Goculdas Spg. & Wvg. Co. Ltd. vs. CCE, Mumbai I reported in 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, lear .....

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d that the appellant has availed credit on goods which were not procured/imported in their name and address. This, according to them will be irregular. He also cited the case of High Court of Madras in Automotive Coaches & Components Ltd. vs. CCE, Puducherry reported in 2015 (325) E.L.T. 842 (Mad.) and argued that in as much as the goods were imported by the appellant s trading unit with the documents also in the name of the trading unit, the credit availed by the appellant is irregular. He .....

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r reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to lake CENVAT credit of the duty paid as if such goods are received as inputs under the CEVAT Credit Rules, 2002 and utilize this credit according to the said rules. (2) If the process to which the goods are subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufactu .....

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ods 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 reason . It further provides that when the goods are subject to a process of manufacture in the factory, at the time of clearance, the Central Excise duty due on .....

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