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2016 (11) TMI 1087 - CESTAT MUMBAI

2016 (11) TMI 1087 - CESTAT MUMBAI - TMI - Recovery of Cenvat Credit - Captive consumption - manufacture of dies - job work - whether recovery of Cenvat Credit availed on the inputs used for the manufacture of dies and for the purpose of job work on the ground that the job work activities were exempted under N/N.214/86-CE dated 25/03/86, justified? - Held that: - reliance placed on the decision of the case Sterlite Industries (I) Ltd., [2004 (12) TMI 108 - CESTAT, MUMBAI] where it was held that .....

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Nair, Asst. Comm. (AR) for appellant Shri Narayanan, Advocate for respondent ORDER The appellant, M/s. Bharat Forge Ltd., installed a machine in their plant for doing job-work for their clients. For doing such job work they were manufacturing dies in their premises and using the same captively. They were also using certain inputs and capital goods while doing the job work for others. The said machine was used exclusively for doing job work for others. Show cause notices were issued to M/s. Bhar .....

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ng aside the order of Additional Commissioner confirming the demand. Thus, in four cases M/s. Bharat Forge Ltd., is in appeal against the confirmation of demand by the Commissioner (Appeals) and in one case, the Revenue is in appeal against the dropping of demand by the Commissioner (Appeals). 2. The learned Counsel for M/s. Bharat Forge Ltd., argued that the entire issues has been settled by the Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd.,- 2005 (183) ELT 353 (Tri-L .....

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the decision of the Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. (supra) has been upheld by the Hon'ble High Court of Mumbai as reported in 2009 (244) ELTA89. 3. The learned AR for the Revenue argued that the Notification is very clear and no credit is admissible when inputs are used for the manufacture of exempted goods and when the capital goods are used exclusively for the manufacture of exempted goods. He argued that the goods in this case were fully exempted .....

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puts used in the manufacture of the parts, which were cleared without payment of duty to, appellant's other unit under Chapter X procedure and utilised in the manufacture of tractor which were cleared on payment of duty by observing that since no duty was paid on the part at the time of clearance, Rule 57C will apply and no Modvat credit would be admissible. However, the said decision was subsequently reversed by the Supreme Court as reported in Escort v. C.C.Ex. [2004 (171) E.L.T. 145 (S.C. .....

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