9911796707
TMI Blog2023 (11) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 of CENVAT Credit Rules, 2004, relates to the removal of 'epoxy moulds' to manufacturer of 'parts of automobile' seats that were returned to the appellant for final assembly into the finished products to be supplied to M/s Mahindra & Mahindra Ltd during 2008-09 and in the following year upto 27th February 2010 with no demand thereafter owing to the incorporation of '(b) The CENVAT credit shall also be allowed in respect of jigs, fixtures, moulds and dies sent by a manufacturer of final products to,- (i) another manufacturer for the production of goods; or (ii) a job worker for the production of goods on his behalf, according to his specifications.".' in rule 4(5) of CENVAT Credit Rules, 2004 with effect from 27th February 2010 vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 which happen to be clarificatory renders them eligible from as far back as the period of dispute for which reliance was placed on letter [dated 26th February 2010 issued from F.No. 334/1/2010-TRU] of Central Board of Excise and Customs (CBEC). A further contention of Learned Counsel was that the distinguishment of the decision of the Tribunal in re Whirlpool of India Ltd and in re Monica Electronics, as well as that of the Hon'ble Supreme Court in re Whirlpool India Ltd, was inappropriate. It was also contended that the clearance of 'moulds' under cover of challan did, as per rule 4(5)(1) of CENVAT Credit Rules, 2004, establish that vendors were 'job-worker' of theirs. 5. Learned Authorised Representative submitted that the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertake processing or working upon of raw material or semi-finished goods supplied to the job-worker is intended to relieve them of liability that would, otherwise, devolve on them as 'manufacturer' of excisable goods. On the other hand, enablement of transfers on 'principal-to-principal' basis was specifically incorporated in CENVAT Credit Rules, 2004 with effect from 27th March 2010. The issue, therefore, is permissibility of such transfers without reversal of CENVAT credit prior to such incorporation. CENVAT Credit Rules, 2004 were notified in succession to rules for availment and utilization of MODVAT credit in Central Excise Rules, 1944. We see from several decisions cited before us that MODVAT credit concerned was sought to be denied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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