TMI Blog2018 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... . In that circumstance, we find that is Revenue neutrality situation - it is case of Revenue neutrality as whatever duty they had paid on the dies, immediately they were entitled to the take Cenvat credit of the same. If that being the situation, in that circumstance, as per Rule 4 (5) (b) of the Rules, Cenvat credit has been taken by the appellant on these dies, the appellant is not required to reverse the credit as the same are cleared to the job workers for further manufacture of the goods. Appeal allowed - decided in favor of appellant. - E/2689/2008-EX - IO/E/55/2017-EX[DB] - Dated:- 14-12-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) Present for the Appellant: Ms. Krati Somani, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to the take Cenvat credit of the same. If that is the situation, in that circumstance, as per Rule 4 (5)(b) of Cenvat Credit Rules, 2004, they can clear the goods to the job workers and are entitled to take Cenvat credit. Further, as per the said Rule there is no requirement of return of these dies by the job workers to the appellant. In that circumstance, the demand is not sustainable and consequently, the redemption fine and penalty is not imposable on the appellant. To support her contention, she has relied on the following decisions: (1) Hartech Plastics Limited Vs. CCE, New Delhi - 2016 (340) ELT 601 (Tri.-Del.), (2) SMT Machine (India) Ltd. Vs. CCE, Chandigarh-I - 2016 (340) ELT 83 ((P H) (3) Ultratech Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled to take Cenvat credit thereof immediately. In that circumstance, we find that is Revenue neutrality situation in view of the decision of this Tribunal in the case of Hartech Plastics Limited (supra) wherein this Tribunal has observed as under: 5. The appellant manufactures moulds and used the same within their factory for manufacture of moulded parts and are eligible to the benefit of Notification No.67/95-C.E., dated 16-3-1995. This cannot be subjected to duty only on the ground that invoices have been raised and the payment for the same has been recovered. The duty demand has arisen for the reason that the moulds have been transferred to appellant's own factory at Noida. However, it is to be noted that this transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund was also granted at the same rate. There was no difference as such. The effect of the transactions being revenue neutral, the action taken by the Department in raising demand of the differential duty, which, in fact, was not leviable at all, was totally uncalled for. 9. Further, we note that in the case of Ultratech Cements Ltd. (supra), wherein this Tribunal has observed as under: 34. Having discussed all the points on merits, we also find that as final resort demanding duty on the intermediate product is otherwise also hit by revenue neutrality, as the appellants are otherwise entitled to avail the Cenvat credit of the duty, if any paid on clinker. Alternatively, if a manufacturer avails exemption on intermediate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad of resulting in any revenue earning to the Department or revenue loss to the assessees. The entire situation being revenue neutral, we find no justification for confirmation of demands in question on this ground. 10. In view of above analysis, we hold that it is case of Revenue neutrality as whatever duty they had paid on the dies, immediately they were entitled to the take Cenvat credit of the same. If that being the situation, in that circumstance, as per Rule 4 (5) (b) of the Rules Cenvat credit has been taken by the appellant on these dies, the appellant is not required to reverse the credit as the same are cleared to the job workers for further manufacture of the goods. In that circumstance, it is a case of Revenue neutrality th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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