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2017 (5) TMI 874 - CESTAT MUMBAI

2017 (5) TMI 874 - CESTAT MUMBAI - TMI - CENVAT credit - tubes and tyres - denial on the ground that at the material time i.e. after 29.01.2004, the appellants were not selling the complete wheel assembly to Piaggio Ltd., but were putting tubes and tyres on the wheel rims on job work basis. He argued that in these circumstances, credit of the tubes and tyres cannot be availed by the respondent - Held that: - In view of the fact that the data submitted to the Commissioner (Appeals) has not been e .....

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ellant Shri S.B. Awate, Consultant for the respondent ORDER Per: Raju This appeal has been filed by revenue against dropping of demand and non-imposition of penalty on M/s. Klassic Wheels P. Ltd. (KWL) by Commissioner (Appeals). KWL are also in appeal against confirmation of part of demand. 2. Ld. AR for the revenue contended that the respondents were engaged in the manufacture of rims and under agreement dated 29.01.2004. After manufacture of rims the respondents were also assembling the wheel .....

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the material time i.e. after 29.01.2004, the appellants were not selling the complete wheel assembly to Piaggio Ltd., but were putting tubes and tyres on the wheel rims on job work basis. He argued that in these circumstances, credit of the tubes and tyres cannot be availed by the respondent. He argued that the said demand has been wrongly dropped by the Commissioner (Appeals). The Commissioner (Appeals) had dropped the demand of the respondent accepting the argument that the said tubes and tyre .....

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customer Piaggio Ltd. Under the contract the appellants were manufacturing wheels rims and after manufacture of such rims they were supplying the said rims to job worker where the tubes and tyres and were mounted on the rims. The wheel assembly so formed was thereafter sold to Piaggio Ltd. With effect from 16.02.2004 the contract with Piaggio Ltd. changed and job of fitting tubes and tyres was done on labour charge basis as against on sale basis earlier. The period prior to 16.02.2004 the appel .....

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w contract with Piaggio Ltd. was enforced i.e. when the appellant had stopped selling the wheel assembly to Piaggio Ltd. He pointed out that the new contract was entered into 29.01.2004 and all the receipts of goods after 01.02.2004 demand of cenvat credit was raised. He informed that after clearance of rims to job worker, the process of assembling tubes and tyres takes some time. He pointed out that while they had paid duty on the entire wheel assembly cleared prior to 29.01.2004 the actual use .....

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