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TMI Blog2015 (10) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of the final product at the appellant’s factory and cleared on payment of duty. - No reason to deny the modvat credit to the appellant. Accordingly, we set-aside the impugned order - Decided in favour of assessee. - Appeal No. : E/133/2007, Application Nos. : E/Extn/13748/2004 and E/Others/15958/2014 - ORDER No. A/10443 / 2015 - Dated:- 28-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant : Shri S. Suriyanarayanan, Advocate For The Respondent : Shri J. Nair, Authorised Representative Per : Mr. P.K. Das; The applicant filed the application for change of Cause Title, insofar as the applicant s name M/s. Micro Inks Limited would be M/s. Micro Inks Private Limited . In support of their co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full exemption from payment of duty under Notification No. 8/99-CE dated 28.2.1999 and Notification No. 8/2000-CE dated 01.3.2000. Condition No. (iii) of Para 2 of Notification No. 8/2000-CE (supra) stipulates that the manufacturer availing the notification shall not avail cenvat credit. The adjudicating authority confirmed the demand of modvat credit and also imposed penalty of equal amount. Commissioner (Appeals) upheld the adjudication order. 4. Learned Advocate appearing on behalf of the appellant submits that there is no dispute that the appellant supplied the duty paid components to the job-workers, who after processing returned back the goods under Rule 57S of the erstwhile Central Excise Rules 1944. He submits that the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the Tribunal remanded the matter. 6. We find that this issue has already been settled by the Tribunal in the case of Mech Form. The Commissioner (Appeals) observed that the appellant availed modvat credit by routing these components through the job workers and suppressing the value of Sigma machinery by not including the value of the capital goods in the assessable value of the Sigma machinery. In turn, the aggregate value of clearance under the SSI Exemption of the job workers should have been computed by including the value of these components. 7. We find that the issue is no more res-integra in view of the decision of the M/s. Mech Form (supra). In that case, the Tribunal held that the job worker is eligible for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id order of the Assistant Commissioner was confirmed by the Commissioner (Appeals) and hence the present appeal. 4. After hearing both sides, we find that admittedly various capital goods were received by the appellant under Annexure II challans and were being returned by them to the principal manufacturer by filing Part II of the Annexure II Challans with the Revenue. The lower authorities have observed that inasmuch as the process undertaken by them amounted to complete manufacture of the machines, the provisions of Rule 57S(7) were not available to them as the same permits the manufacturer to remove the capital goods for test, repairs and reconditioning of the said capital goods and return the same to his factory. The appellant s cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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