TMI Blog2018 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... Job work with intention to avoid payment of amount equal to CENVAT Credit as required under Rule 3(5) of CENVAT Rules and therefore contravened Rule 4(5) and Rule 3(5) of CENVAT Rules 2004? Held that: - It is not disputed that, before the amended Rule 3(5) came into force, the goods have been removed by the respondent. The word as such has been interpreted by this court and also by the Delhi H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules as if cleared for repairing/reconditioning i.e. Job work with intention to avoid payment of amount equal to CENVAT Credit as required under Rule 3(5) of CENVAT Rules and therefore contravened Rule 4(5) and Rule 3(5) of CENVAT Rules 2004? (b) Whether the CESTAT committed error in applying the ratio in the case of Harsh International (Khaini) Pvt. Ltd., when the facts were different? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditioning was done on the said machines. The learned counsel to buttress his submission relies on the judgment of the Tribunal in case of Commissioner of Central Excise, Hyderabad-III v. Navodhaya Plastic Industries Ltd. (2013) 298 ELT 541 and another judgment of Madras High Court in case of Commissioner of C. Ex. Vs. Rogini Mills Ltd. (2011) 264 ELT 367. 3. The learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , BBSR-I reported in 2012(05)LCX0040. 4. We have considered the submissions canvassed by the learned counsel for the respective parties so also have gone through the judgment of the CESTAT and the order in original. 5. The Commissioner also while passing the order in original has affirmed that Rule 3(5) of the CENVAT Credit Rules would apply. He has also not brought the case within the amb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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