9911796707
TMI Blog2015 (5) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... partment seeks to deny the Cenvat credit is not relevant to the issue. - following the decision in the case of of M/s Omax Auto Limited Versus CCE, Delhi-III [2013 (8) TMI 301 - CESTAT NEW DELHI], credit allowed. Mould and dies are sent to the job workers for manufacturing intermediate product, the appellant is entitled to take Cenvat credit. In these circumstances, the Cenvat credit on the item Nos. 1, 2 and 5 are allowed and item No. 3 11,56,087/- alongwith interest is confirmed. As the demand confirmed has already reversed by the appellant, therefore, the appellant are required to pay interest thereon within a period of 30 days from the issuance of this order. - No penalty is imposable on the appellant in the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premise that these items are embedded to earth, therefore, has become immovable goods consequently the appellant is not entitled to take Cenvat credit. For items mentioned at Sl. No. 3 of the table, the Cenvat credit sought to be denied on the premise that the Cenvat credit on air conditioner installed in the office premises is no nexus with manufacture activity of the appellant. For Sl. No. 4 of the table, Cenvat credit sought to be denied on the premise that the input which has sent to the job worker have not received back by the appellant within the stipulated period of time and at Sl. No. 5 of the table Cenvat credit sought to be denied on mould and dies which were not in the possession of the appellant for use. 3. The learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004, the appellant is entitled to take Cenvat credit on mould and dies which were sent to the job worker for manufacturing intermediate product, therefore, he prayed that impugned order be set aside. Appeal be allowed except disallowance of Cenvat credit of ₹ 11,56,087/-. 4. On the other hand learned AR reiterated the findings of the impugned order. 5. Heard the parties and considered the submission. 6. We find that for disallowance of item No. 1 and 2 of the table, there is a direct judgment of this Tribunal in the case of Omax Auto Ltd. vs. CCE, Delhi - III (surpa), wherein this Tribunal has examine and hold as under:- "6. The dispute in this case is about availability of capital goods Cenvat credit taken under 14 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived in the factory and there is also no dispute that those items were used in the factory, the Cenvat credit cannot be denied. The ground on which the department seeks to deny the Cenvat credit is not relevant to the issue. In view of this, the impugned order is not sustainable. The same is set aside. The appeals are allowed". and same view has been taken by learned Commissioner for subsequent period in appellant's own case, therefore, we hold that the appellant were entitled to take Cenvat credit on these two items. 7. As the appellant has given up their claim of Cenvat credit for the item Nos. 3 and 4 and also reversed the Cenvat credit, therefore, we confirmed the demand of Cenvat credit alongwith interest. 8. For item No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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