9911796707
TMI Blog2014 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be denied benefit of CENVAT credit if he was also utilizing these moulds and dies in his factory for manufacture of excisable goods. From the show-cause notice and from the impugned order, this issue appears not to have been examined by the adjudicating authority. If the appellant was also utilizing the same moulds and dies, which was also occasionally sent to the vendors, the appellant could not have been denied the benefit of CENVAT Credit. In such a situation, the only infraction the appellant could be attributed is only procedural infraction which only merits imposition of penalty rather than denial of credit, as provided for in the law. - Matter remanded back - Decided in favor of assesee. - E/644/2012 - Final Order No. A/479 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded for sending of jigs, fixtures, moulds and dies to another manufacturer for the production of the final products so as to take care of problems arising in the automobile industry. Therefore sending of these moulds and dies to the vendor cannot result in denial of credit. He also submits that the appellant has also been using the said moulds and dies in his own factory for the manufacture of excisable goods. He also placed reliance on the decision of this Tribunal in the case of Monica Electronics vs. Commissioner of Central Excise, New Delhi 2000 (123) ELT 1047 and Karamchand Applicances Pvt. Ltd. vs. Commissioner of Central Excise, Chandigarh 2010 (251) ELT 67 wherein it has been held that CENVAT credit should not be denied on moulds se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Rules for removal of moulds and dies to vendors without reversal of credit, the impugned demand is sustainable and accordingly he pleads for upholding the impugned order. 6. We have carefully considered the submissions made by both the sides. It is not in dispute that the appellant has sent the moulds and dies to the vendor and has brought back the same. The only point of dispute is whether the vendor is a job-worker or not? As per the definition under Rule 2(n) it is clear that the vendor who procured the raw material himself is not a job-worker as defined in law and prior to 27/02/2010, there was no specific provision for sending the moulds and dies to another manufacturer. Therefore, the procedure of sending moulds and dies t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
