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TMI Blog2018 (1) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... enue ORDER Per: Mrs. Archana Wadhwa As per facts on record, the appellant is a manufacturer of washing machines and colour T.V. falling under Chapter 84 and 85 of the Central Excise Tariff Act, 1985. The appellant availed cenvat credit of duty paid on moulds and dies and sent the same to their job worker for manufacture of panels of washing machines. It is seen that at the time of sending the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid in respect of moulds and dies sent to the job worker for the production of the goods on their behalf. The appellant having availed the credit, was within their legal right to sent the same to the job worker without reversing the same subject to the condition that the same are received back by the appellants from the job worker's premises within the period of 180 days. There is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the job workers, the confirmation of demand of duty and the denial of credit on the ground that the same should have been availed on the depreciated value, at the time of receipt back of the said moulds, cannot be upheld. Accordingly, I am of the view that the Revenue has no case on merits. 5. Apart from the above, the appellants have also assailed the impugned demand on the part of limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (50) STR 265 (Guj.) has observed that if the demand is raised on the basis of information provided by the assesee, extended period is not available. Further, the Hon'ble Gujarat High Court in the case of Commr. of Central Excise & Customs, Vadodara II Vs. Indeos Abs Ltd. : 2010 (254) ELT 628 (Guj.), has also observed that in case of revenue neutrality, the longer period of limitation cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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