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TMI Blog2010 (1) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that these capital goods sent out by the appellants for job work were the Moulds, Jacks and Fixtures and in respect of which there is no time limit for return and other capital goods have not been received back within 180 days only required to apply the cenvat credit Rule 4(5)(a). Show cause notice was issued and the impugned order has been passed after completion of adjudication process, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of motor vehicles and availed cenvat credit on various inputs received by them. Appellant had sent several capital goods to the job workers without reversing the cenvat credit and on the ground that these capital goods sent out by the appellants for job work were the Moulds, Jacks and Fixtures and in respect of which there is no time limit for return and other capital goods have not been recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t six months from the date of clearances. Learned advocate submits that, according to him the interest is liable to be paid from the date from which the liability arises and in this case the liability arises only after the period of 180 days is over. He drew our attention to Section 11AB in this connection. Further, he also submits that in this case, if they were to pay duty, the same was availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable from the first date of month succeeding the month in which the duty ought to have been paid under this act. Therefore, we agree with the learned advocate that duty is liable to be paid only after the period of 180 days are over from the date of issue of capital goods to the job worker. As regards penalty, we agree with the learned advocate that this is only a minor procedural omission a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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