2012 (8) TMI 51

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..... he appellant to the job worker – Held that:- Tools retained by it are property of the appellant and used to make components for the appellant - It was to reduce the exercise of movement of goods and no malafide was attributed or attached to the conduct of the appellant - cenvat credit does not appear to have been claimed malafide - appeal is allowed. - E/328/2010-SM - 48/2012-SM(BR)(PB) - Dated .....

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..... Trim Division). At present it is being used by us in our factory to make out component of Moel Car (Door Trim) for them . 2. In such circumstance Revenue made an allegation that since the mould was not received in the premises of the appellant there was no mould further send by the appellant to the job worker M/s. NTF (India) Pvt. Ltd. for use in manufacturing intermediate goods. With this al .....

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..... he exercise of movement of goods and no malafide was attributed or attached to the conduct of the appellant. The rule cannot be impediment or become a tyrant but should be servant of law to do justice. This is not said from the angle of equity but from the ground reality in view of a bonafide declaration appeared on the invoice. Had the declaration been converted into malafide by proper investigat .....

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