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TMI Blog2017 (1) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... e of expression exempted final product used in Rule 57R(1) equivalent to Rule 6(4) of the CCR, 2004. The Tribunal has rightly held that availment of Madvat Credit on capital goods to be job work is in order - Decided in favor of the assessee. - E/52023-52024/2015 - A/61617-61618/2016SM[BR] - Dated:- 21-10-2016 - Mr. Devender Singh, Member (Technical) Shri S.J. Singh and R.K. Hasija, Advocates for the Appellant Shri Harvinder Singh, Ld. A.R. for the Respondent ORDER Per Devender Singh The Appellants have filed these two appeals against the order of Commissioner of Central Excise (Appeals), Delhi-III. 2. M/s S M Machines Pvt Ltd are holding Central Excise Registration for manufacture of Lubricants Oil and Greas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arely covered by the judgment of this Tribunal in the case of Kyungshin Industrial Motherson Ltd. vs. C.C.E., Chennai 2007 (216) E.L.T. 719 (Tri.-Chennai) and the same has been upheld by the Hon ble Madras High Court in C.C.E., Chennai vs. Kyungshin Industrial Motherson Ltd. 2016 (332) E.L.T. 69 (Mad.) . Further, he invited attention to facts of this case and stated that in the said case, the allegation was wrong availment of Cenvat Credit on duty paid on the capital goods, which were exclusively used in the manufacture of excisable goods under exemption Notification No. 214/86-CE. Ld. Advocate also argued on limitation and stated that there was no requirement of law to make declaration in ER-1 and part of the demand was therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016 (332) E.L.T. 69 (Mad.). While upholding the Tribunal order, in para 16 of the said judgment, the Hon ble Madras High Court has held as under: 16. We find on fact that in this case also, the Tribunal was correct in holding that wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the scope of expression exempted final product used in Rule 57R(1) equivalent to Rule 6(4) of the CCR, 2004. The Tribunal has rightly held that availment of Madvat Credit on capital goods to be job work is in order. For the reasons aforesaid, the substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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