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M/s. Anshika Fasteners Private Limited Versus Commissioner of Customs & Central Excise

2017 (7) TMI 478 - CESTAT MUMBAI

CENVAT credit - manufacture of Nuts and Bolts - process not amounting to manufacture - The department’s case is that since the activity of bringing nuts and bolts cleaning, testing and buttoning does not amount to manufacture, the appellant is not entitled for the CENVAT credit - Held that: - Rule 16 stipulates that even though the activity does not amount to manufacture but if the assessee cleared the goods on payment of duty which is equal to Cenvat Credit, the cenvat credit on the bought out .....

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2017 - Shri Ramesh Nair, Member (Judicial) Shri P.V. Sadavarte, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (A.R) for respondent ORDER The fact of the case is that the appellant is engaged in the manufacture of Nuts and Bolts. In some cases they have purchased the same goods on payment of duty and received in their factory. After cleaning, testing and buttoning, the same was reissued on payment of duty of an amount equal to cenvat credit availed on the bought out Nuts and Bolts. The dep .....

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in the factory and cleared the same on payment of duty equivalent to the Cenvat Credit availed. In this support he placed reliance on the following judgments: (i) Jayaswal Neco Industries Ltd. Vs. Commissioner of Central Excise, Nagur 2016-TIOL-1368-CESTAT-Mumbai (ii) Rail Fab Vs. Commissioner of Central Excise, Jalandhar 2009 (237) ELT 281 (Tri.-Del.) (iii) Commissioner of Central Excise, Indore Vs. M.P. Telelinks Ltd. 2004 (178) ELT 167 (Tri.-Del.) (iv) R.S. Julliram Shamlal Vs. Commissioner o .....

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ase, the appellant have merely bought out duty paid goods and cleared the same without carrying out any manufacturing activity, the cenvat credit is not permissible. In this support he placed reliance on the following judgments: (i) Markfed Hdpe Sacks Plant Vs. Commissioner of C. Ex., Ludhiana 2011 (271) E.L.T. 396 (Tri.-Del.) (ii) Commissioner of Central Excise, Jaipur-I 2010 (262) E.L.T. 291 (Tri.-Del.) 4. I have carefully considered the submissions made by both the sides. I find that the fact .....

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