9911796707
TMI Blog2003 (1) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Ms. C. Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)].- In these two appeals arising out of common Order-in-Original No. 8/Commr/Noida/2002, dated 20-5-2002, the issue involved is whether the Modvat Credit on the capital goods is available to M/s. Hongo India (P) Limited in respect of moulds, dies and fixtures received by them from M/s. Honda Siel Cars (India) Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited were not valid invoices under Rule 52A inasmuch as they did not depict the sale. The learned Advocate further submitted that the very issue stands decided by the Tribunal in the case of M/s. Rasandik Engineering Industries (I) Limited and another v. CCE, Noida, Final Order No. 1165-66/02-N.B., dated 11-12-2002. 3. We observe that the issue involved in the present appeals is no more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval for home consumption". For treating the removal as for home consumption. it is not necessary that the goods should invariably be sold. We also do not find any force in the submissions of the ld. SDR that invoice under Rule 52A can be issued only for sale. As pointed by the ld. Advocate, the invoice can be issued for sale or removal of excisable goods. The removal is not restricted to removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. can be cleared on payment of duty under Rule 57S(1) (ii) of the Central Excise Rules, 1944 and the credit of the duty so paid can be availed by the job worker provided it follows the procedure laid down in the Modvat scheme". Thus, following the ratio of the decisions relied upon by the ld. Advocatte and Board's letter dated 12-8-99, we set aside the impugned orders and allow both the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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