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M/s. Rishab Spinning Mills Ltd. Versus CCE, Chandigarh-I

2016 (9) TMI 532 - CESTAT CHANDIGARH

Cenvat credit - import of capital goods against the Target Plus Scheme and whole of the duty payable on such import was debited from the Duty Credit Certificate issued under Notification No. 32/2005-Cus dated 8.4.2005 - non-submission of installation certificate from the jurisdictional Central Excise authority which is a need under notification on time - import was made by M/s. Nahar Exports Ltd. instead of appellant - Held that:- in the absence of any reference to the condition in the Cenvat Cr .....

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, have been used in the appellant's premises and have been duly installed and used by the appellant. - Regarding import document bearing name of M/s.Nahar Export Ltd., we find that the appellant's name did figure in many documents alongwith M/s.Nahar Export Ltd., who is proprietor of the appellant. Even in respect of the document where the appellant's name figuring, it is settled position of law that as long as the capital goods have used, the duty payment has been satisfied and are to be p .....

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ory authority like Central Excise, DGFT, the appellant are considered alongwith M/s.Nahar Export Ltd. as the same entity.Therefore, in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied. - Decided in favour of appellant - E/56152/2013-(DB) - Final Order No. 61021/2016 - Dated:- 2-8-2016 - Mr. Ashok Jindal, Member (Judicia .....

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arn liable to Central Excise duty. They were availing cenvat credit on various inpouts and capital goods. They had imported various capital goods against the Target Plus Scheme and whole of the duty payable on such import was debited from the Duty Credit Certificate issued under Notification No. 32/2005-Cus dated 8.4.2005, They have availed cenvat credit of ₹ 33,76,043/- on such import. The Revenue entertained a view that in terms of said Customs Notification, the appellant has to furnish .....

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order, the appellant is before us. 3. We have heard both sides and perused the records. 4. The credit on capital goods was denied to the appellant on two grounds: First is that in terms of Notification No.32/2005-Cus dated 8.4.2005 an installation certificate has to be submitted within six months of date of import. The appellant failed to submit the certificate in time. Second ground is that import document shows importer as M/s. Nahar Exports Ltd. Hence the appellant is not eligible for credit. .....

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