9911796707
TMI Blog2016 (12) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... if the activity is not amount to manufacture on the clearance of the same duty is required to be paid equal to the cenvat credit availed on such bought out items. In view of the above Rule even though if it is admitted that the activity of the appellants is not amount to manufacture, as regard the clearance of cable jointing kits the cenvat credit availed by the appellants is not incorrect - In view of the provisions of Rule 16 of the Rule, in our considered view the appellant’s act of availing the Cenvat Credit in respect of bought out items i.e. Cable Jointing Kits is clearly admissible. The impugned order is set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/3826 to 3828/05 - ORDER No.A/93956-93958/16/EB. - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be pleased to dispose of the appeal in my absence by taking into consideration the submissions made in the said letter the appellant has no objection. On going through the letter, we find that in the appellan s own case with regard to cable jointing kits and the cenvat credit was allowed on the ground that on the clearance of the same the duty was paid. This decision was reported as Heat Shrink Technologies Ltd. Vs. Collector of Central Excise, Mumbai 2007 (220) E.L.T. 437 (Tri.-Mumbai). 3. Shir Ashutosh Nath, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the decision relied upon by the appellants are not applicable as the Hon ble Supreme Court vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be. Explanation. - The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods. (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the Commissioner. On th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
