2017 (10) TMI 886

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..... ely job work for them and the goods manufactured at Unit-I are cleared by Unit-II on payment of duty - Held that: - the issue is no more res integra and stand settled by decision in the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai [2007 (3) TMI 156 - CESTAT, MUMBAI], where it was held that Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is install .....

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..... for the Respondent ORDER 41568/2017 The appellant, who is engaged in the manufacture of Tractor parts falling under Chapter 87 of CETA, 1985 has two units ie., Unit-I and Unit-II. They purchased a Power Press in the name of Unit-I, availed the credit in the name of Unit-II, shifted the said power press to their unit -I who was exclusively doing job work for Unit-II. The said cr .....

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..... e authorities below is unit-I is also their own Unit doing exclusively job work for them and the goods manufactured at Unit-I are cleared by Unit-II on payment of duty. They also assailed the demand on the point of limitation. 4. I find that the issue is no more res integra and stand settled by various decisions of the Tribunal. In the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai - 2007 ( .....

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..... there is no dispute that Unit-I and unit-II belong to the same assessee, and the goods after having been manufactured by the job worker are shifted to Unit-II from where they stand cleared on payment of duty, I find no justification for denial of credit in the light of the law declared in precedent decisions mentioned supra. 6. Even if the problem is viewed from another angle, the credit could .....

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..... ave simply observed that consequent to the introduction of self-assessment, the onus is on the assessee to examine the availability of Cenvat credit. Having held that the issue involves legal interpretation and in the absence of any evidence reflecting upon the suppression or mis-statement on the part of the assessee that malafide intention, I am of the view that the extended period was not availa .....

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