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Commissioner of Central Excise New Delhi III Versus M/s. Enco Engineering Combine P Ltd.

Reversal of cenvat credit - demand of duty, interest and penalty - job work - manufacture of auto parts, components - manpower supply services - security services - Held that: - the decision in the case of Sterlite Industries (I) Ltd. vs. CCE Pune [2 .....

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d goods, the principal manufacturer has discharged duty liability. - In the definition of input service as per Rule 2(l) of Cenvat Credit Rules, 2004, security service forms inclusive part of the definition and no nexus is required by the respond .....

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dicial) Shri R K Mishra, AR for the Appellants Shri Rahul Tangri, Advocate for the Respondent JUDGEMENT Per Ashok Jindal : Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent is manufacturer of Auto parts .....

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ufacturing the goods on their behalf, they cleared them on payment of duty and there is no dispute. The respondent clears the job work done goods to the principal manufacturer without payment of duty and principal manufacturer has discharged duty lia .....

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Cenvat credit is to be reversed by the respondent and Cenvat credit on manpower supply services and security service are also sought to be denied. The adjudicating authority disallowed the Cenvat credit to the respondent. Consequently, duty demand al .....

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the principal manufacturer is entitled to take Cenvat credit under the category of job worker. Therefore, Cenvat credit is required to be denied. And to take Cenvat credit on security services, he submits that there is no nexus to the security servi .....

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ch of this Tribunal in the case of Sterlite Industries (I) Ltd. vs. CCE Pune, [2005 (183) ELT 353 (Tri-LB)] which has been affirmed by Hon ble Bombay High Court as reported in [2009 (244) ELT A 89)(Bom)] wherein it has been held that in case the prin .....

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ty services, he submits that security services qualifies the definition of Rule 2(l) of Cenvat Credit Rules, 2004, therefore they are entitled to take Cenvat credit. 5. Heard the parties. Considered the submissions. 6. The issue has been settled by H .....

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