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M/s. Heat Shrink Technologies Ltd., P.R. Shah and Y.A. Thomas Versus Commissioner of Central Excise, Mumbai-IV

2016 (12) TMI 909 - CESTAT MUMBAI

Manufacture - bought-out items like tubings, FRP Rods, Adhesive, Mastic tapes etc. are cleared as insulating fittings under sub-heading 8547.00 - period involved in the present case is July 2003 to March 2004 - whether the activity of bought out items cleared as cable jointing kits is a manufactured goods, and if not whether the Cenvat Credit on the bought out items is admissible for non manufacturing activity? - Held that: - On the plain reading of Rule 16 of the Central Excise Rules, it can be .....

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Rule, in our considered view the appellant’s act of availing the Cenvat Credit in respect of bought out items i.e. Cable Jointing Kits is clearly admissible. The impugned order is set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/3826 to 3828/05 - ORDER No.A/93956-93958/16/EB. - Dated:- 16-11-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) None for Appellant Shri Ashutosh Nath, Assistant Commissioner (A.R) for respondent Per : Ramesh Nai .....

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Adhesive, Mastic tapes etc. are cleared as insulating fittings under sub-heading 8547.00. The contention of the Revenue is that this removal of bought-out items does not undergo any change and no process amounting to manufacture takes place. Therefore the cable jointing kits are not excisable, hence on the bought-out items, the cenvat credit cannot be allowed for the reason that the same was not used in the manufacture of final product. The adjudicating authority has confirmed the demand and app .....

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s own case with regard to cable jointing kits and the cenvat credit was allowed on the ground that on the clearance of the same the duty was paid. This decision was reported as Heat Shrink Technologies Ltd. Vs. Collector of Central Excise, Mumbai 2007 (220) E.L.T. 437 (Tri.-Mumbai). 3. Shir Ashutosh Nath, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the decision relied upon by the appellants are not applicabl .....

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of bought out items cleared as cable jointing kits is a manufactured goods, and if not whether the Cenvat Credit on the bought out items is admissible for non manufacturing activity. In this regard, we are of the view that Rule 16 of the Central Excise Rules is directly relevant to the fact of the present case which is reproduced below:- Rule 16. Credit of duty on goods brought to the factory. - (1) Where any goods on which duty had been paid at the time of removal thereof are brought to any fac .....

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