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M/s PRS Permacel Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-II

2018 (2) TMI 794 - CESTAT MUMBAI

CENVAT credit - whether the appellant is entitled for CENVAT credit in respect of input services provided at job worker premises? - Held that: - though the service was provided in the premises of job worker but the bill was raised in the name of appe .....

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t. - E/1131/2012-SM[BR] - A/91619/2017 - Dated:- 22-12-2017 - Mr. Ramesh Nair, Member (Judicial) Ms. Aparna Hirandagi, Advocate : For Appellant Shri Sanjay Hasija, Superintendent (A.R.) : For Respondent Per: Ramesh Nair The issue involved is whether .....

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acturing of intermediate goods which is in or in related to the manufacturing overall of final product, therefore as per Rule 2(l) of CENVAT Credit Rules, 2004 the services not received in the premises of the appellant but used in the job worker prem .....

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bit the availment of CENVAT credit in respect of the input services either received by the assessee in their premises or some other premises on behalf of the assessee. She placed reliance on the following judgment:- (i) MRF Ltd. Vs. Commissioner of C .....

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period i.e. April 2005 to March 2007 for which show-cause notice was issued on 10.02.2009. The appellant have bonafidely availed the CENVAT credit. All the records and account whether statutory or otherwise were maintained by the appellant. The avail .....

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ionerate as well as CERA from time to time and no adverse objection was raised. Therefore the demand is clearly time bar. She placed reliance on the following judgment:- (i) Agarwal Brothers - 1987 (27) ELT 334 (T) (ii) Marmago Steel - 2001 (137) ELT .....

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viii) Pushpam Pharmaceuticals Co. Vs. Collector of Central Excise, Bombay - 1995 (78) ELT 401 (S.C.) (ix) Cosmic Dye Chemical Vs. Collector of Central Excise, Bombay - 1995 (75) ELT 721 (S.C.) (x) Tamilnadu Housing Board Vs. Collector of Central Exci .....

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the service was not received by the appellant, the credit cannot be extended to the appellant. He placed reliance on the following judgement:- (i) Zenith Machine Tools Pvt. Ltd. Vs. Commissioner of Central Excise, Belgaum - 2010 (255) ELT 83 (Tri.-B .....

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