9911796707
TMI Blog2024 (8) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture w.e.f. 01.06.2006 upon amendment made to Section 2(f)(iii) of the Central Excise Act, 1994 vide Notification No. 12/2006 dated 29.05.2006, is assailed in this second round of litigation. 2. Volvo India Ltd. was registered as LTU with its factory at Hoskote, Karnataka. All its spare parts were imported by the central warehouse and distributed among the service centres located across India. Vide Notification No. 12/2006 amendment was carried out to Schedule-III of Central Excise Act, 1994 and the activity of packing/repacking or re-labelling or affixing of MRP on automobile parts were included within the definition of 'manufacture' and duty was demanded thereon. Appellant had stock lying its service centre at Bhiwandi worth Rs.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdictional authorities to allow credit after verifying the records, available with the appellant or the Department pertaining to receipt (import), storage and distribution of parts to various service centres within three months of the receipt of this order." (emphasis added) The above referred direction would go to so that records available either with the Appellant or with the Respondent-Department pertaining to import, storage and distribution of parts to various service centres can be verified to allow the credit but the learned Adjudicating Authority, though recorded in his order at page 14 that Appellant had submitted voluminous documents and it was not possible to ascertain / to filter out documents pertaining to Bhiwandi service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced before the Auditors deputed by the Respondent-Department and were being quite old was not readily in possession of the Appellant. 4. Learned Counsel for the Appellant submits that in similar factual circumstances, in respect of Appellant's other service centre at Nagpur, necessary relief was granted by this Tribunal after the matter was re-heard for the second time by the Tribunal, while learned Commissioner at Hydrabad had allowed the credits vide his Order-in-Original dated 05.03.2020 on the basis of same set of facts and presentation of documents. None-compliance of the direction of this Tribunal by the Adjudicating Authority was duly noted in refereeing to final order of this Tribunal passed in Volvo's service centre at Nagpur on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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