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Brassica Pharma Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-I

2018 (1) TMI 480 - CESTAT MUMBAI

CENVAT credit - CVD paid on the goods imported and delivered to them for further activity of job working - Held that: - It is undisputed that the appellant is a job worker of Ajanta Pharma Ltd. of inputs which were imported under target plus scheme by filing different Bills of Entry were received and consumed by the appellant for manufacturing of final products which were subsequently transferred to Ajanta Pharma Ltd. who then exported the same as well as cleared the same for home consumption - .....

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icial ) Shri Vinod Awtani, C.A., for appellant Shri S.J. Sahu, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-appeal No.SK/333/TH-II/2016 dated 17.10.2016. 2. Heard both sides and perused the records, 3. On perusal of the records, it transpires that the issue is regarding denial of cenvat credit to the appellant herein of the CVD paid on the goods imported and delivered to them for further activity of job working. 4. The appellant herein is a job worke .....

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rial was transferred on receipt of which the appellant herein availed cenvat credit of the CVD paid. Another set of Bills of Entry were in respect of inputs which were imported and dispatched to the appellant but the duty liability was debited under the target plus scheme by Ajanta Pharma Ltd. availing the benefit of Notification No.73/2006-Cus. dated 10.7.2006. The appellant herein also took cenvat credit of the inputs imported under target plus scheme. The lower authorities objected to such av .....

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nterest and also imposed penalty. Aggrieved by such an order, an appeal was preferred before the first appellate authority. The first appellate authority, after following due process of law, came to a conclusion that the cenvat credit availed on one set of Bills of Entry wherein inputs were by Ajanta Pharma Ltd. and the applicable customs duty was discharged and the material was transferred to the appellant on the finding that when there is no dispute as to the receipt of the material, consumpti .....

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led and hence cenvat credit availed is incorrect. 5. Learned departmental representative supports the impugned order bringing to my notice condition No.(3) of Notification No.73/2006 and submits that there is a violation of the condition inasmuch that the appellant is not registered with the authorities as supporting manufacturer. He also submits that when the conditions of notification are not met, the cenvat credit availed by the appellant seems to be ineligible. 6. Learned Chartered Accountan .....

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shall not be transferred or sold and he submits that the said proviso to condition No. (3) has been misinterpreted as the said proviso is applicable only in respect of merchant exporter, while the case in hand, Ajanta Pharma Ltd. is a manufacturer of the inputs which are imported are dispatched to the appellant for job working and manufacturing of final products which are exported by Ajanta Pharma Ltd. He then draws my attention to the definition of merchant exporter under the Import-Export Pol .....

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