TMI Blog2017 (7) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... tial date of removal - In the present case, even though the capital goods were cleared earlier but no evidence has been adduced by the appellant that the same were received within 180 days or thereafter. In these circumstances, the confirmation of demand is sustainable - penalty under Rule 15(2) of CENVAT Credit Rules, 2004 read with Section 11AC of CEA, 1944 cannot be sustained, as it is a revenue neutral situation - appeal allowed - decided partly in favor of appellant. - Central Excise Appeal No.13304 of 2013-SM - A/11313/2017 - Dated:- 29-6-2017 - Dr. D.M. Misra, Member (Judicial) Shri S. Suriyanarayanan, Advocate for the appellants Shri T.K. Sikdar, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral situation. In support, he has referred to the decision of this Tribunal in the case of Zenith Machine Tools Pvt. Ltd. Vs. C.C.E., Belgaum - 2010 (255) ELT 83 (Tri-Bang.). Ld. Advocate further submits that no penalty is imposable on them in the above circumstances as held by the Hon ble Gujarat High Court in the case of Patel Alloys Steel Pvt. Ltd. Vs. C.C.E., Ahmedabad - 2013 (04 LCX 0053. 5. Per contra, the ld. A.R. for the Revenue reiterated the findings of the ld. Commissioner (Appeals). He has submitted that in view of the principle of law laid down by the Hon ble Gujarat High Court in the case of Sintex Industries Limited Vs. C.C.E. - 2013 (287) ELT 261 (Guj.) that since both these units have separate Excise registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t brought to the premises of the manufacturer or the provider of output service, as the case may be, and in such a case, the period of one hundred and eighty days shall be counted from the date of receipt of the inputs by the job worker; 7. A plain reading of the said Rule makes it crystal clear that the capital goods removed from the appellant's factory should be received back within 180 days and if not received, the appellant is required to reverse the credit availed on such capital goods. The said Rule also provides to take re-credit on the capital goods when received after 180 days from the initial date of removal. In the present case, even though the capital goods were cleared earlier but no evidence has been adduced by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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