9911796707
TMI Blog2015 (10) TMI 1638X X X X Extracts X X X X X X X X Extracts X X X X ..... is no manufacture, credit can be taken. The only difference is that in the case of the appellant, the goods were transferred to their own unit, whereas in other cases, input suppliers were there. In my opinion, appellants could have exercised and should have exercised proper assessment process in which case, there would have been no need to pay the duty again by the second unit after taking credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant, who is engaged in manufacture of copper coated MS wires, is eligible for Cenvat credit. After manufacturing the copper coated MS wires, duty was paid on such wires and the same was transferred to Unit-II. Unit-II took the credit of duty paid, undertook packing activity and cleared on payment of duty. It is the submission of the learned counsel that in all the cases, the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the issue after a number of years. Accordingly, the requirement of pre-deposit is waived and appeals are taken up for final decision. 4. In addition to the above cited decision, learned counsel had also cited two more decisions. But in none of the cases the situation was not the one where the same appellant had two units. Therefore, I cannot say that the decisions can be applied to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
