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M/s Avtec Limited Versus CCE, Indore

2016 (11) TMI 45 - CESTAT NEW DELHI

CENVAT credit - revision of price of free of cost materials - supplementary invoice - manufacture of auto parts - job work - whether the appellant is eligible to avail cenvat credit on the inputs received from GMI based on supplementary invoice issued by GMI on 29.06.2006 for the materials cleared from April, 2004 to May, 2006? - Held that: - during the material time the Cenvat Credit Rules do not prescribe any time limit for availing the credit. On the main issue regarding applicability of Rule .....

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e appellant who availed the credit. - Reliance placed on the decision of Indian Oil Corp. Limited vs. CCE, Kolkata-VI [2012 (2) TMI 421 - CESTAT KOLKATA] where it was held that in the absence of any finding that extra duty payment by the supplier of input has been made on account of the finding regarding fraud, suppression etc. the credit of supplementary invoice cannot be denied - In the present case there has been no proceedings against GMI with reference to the additional duty payment mad .....

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Excise, Indore. The appellant are engaged in the manufacture of auto parts liable to Central Excise duty on job work basis for the General Motors India Pvt. Limited (GMI). Some of the raw materials are supplied free of cost by GMI which are used by the appellant in the manufacture of engine etc. The dispute in the present appeal relates to credit taken by the appellant on the strength of supplementary invoice issued by GMI consequent upon revision of price of free of cost materials. Based on suc .....

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has been filed. 2. We have heard ld. Counsel for the appellant and ld. AR for the Revenue and perused the appeal records. The only point of decision is the eligibiling of the appellant to avail cenvat credit on the inputs received from GMI based on supplementary invoice issued by GMI on 29.06.2006 for the materials cleared from April, 2004 to May, 2006. First of all, we find during the material time the Cenvat Credit Rules do not prescribe any time limit for availing the credit. On the main issu .....

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