9911796707
TMI Blog2017 (11) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, later these capital goods were removed against chits, without following the procedure laid down under Cenvat Credit Rules, 2004, for carrying their job-work, to their another unit which was not registered with the Central Excise department. Alleging violation of the provisions of Cenvat Credit Rules, 2004 demand notice was issued on 24.08.2012 for recovery of the said credit along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty; also personal penalty of Rs. 60,000/- imposed on Sh. Manoj S. Joshi, Director of the appellant under Rule 15 of Cenvat Credit Rules, 2004. Aggrieved by the said order, appellants filed appeals before the Ld. Commissioner (Appeals), who in turn, rejected their appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within 180 days from the date of initial removal. In the present case, the appellant had though removed the goods between 2007 and 2010, however the same were not received back in their factory where the credit has been availed. Therefore, the appellant is required to reverse the credit with interest; also they are liable for penalty since the laid down procedure has not been followed and removal of such capital goods were not informed to the department. 5. I have carefully considered the submissions advanced by both the sides and perused the records. Undisputedly, the appellant had availed cenvat credit of Rs. 5,59,684/- on the capital goods between 2007 and 2010, which were later removed to their another unit engaged in their job work, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer or provider of output service can take the CENVAT credit again when the inputs or capital goods are received back in his factory or in the premises of the provider of output service." 7. In the present case, even though, the capital goods on which credit had been availed were removed by the appellant, the same were not received in their factory premises even after lapse of 180 days from the initial date of removal. In these circumstances, the appellant is required to reverse the credit on the said capital goods. The judgments cited by the Ld. Advocate are not applicable to the facts of the present case as the same were r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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