2015 (10) TMI 1229

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Chapter No 28, 29 and 38 of the Schedule of the Central Excise Act, 1985 and availed Cenvat Credit on input. During the period November 2002 to June 2003, the appellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input. We find that the Tribunal in the case of Silvasa Machines vs Commissioner of central Excise, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... redit on input. During the period November 2002 to June 2003, the appellant cleared the input as such to their sister unit on payment of Central Excise duty equivalent to the amount of credit availed on such input. We find that the Tribunal in the case of Silvasa Machines vs Commissioner of central Excise, Vapi [2012(280) ELT. 140(Tri.Ahmd)] decided the issue in favour of the appellant, as under : .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Central Excise duty would be the correct amount which needs to be reversed when the inputs are removed as such to their own sister concerns, without any processing. Larger Bench decision will squarely cover the issue in this case. 3. In view of the above discussions and following the decisions of the Tribunal in the case of Silvasa Machines (supra), we do not find any reason to interfere th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X