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TMI Blog2018 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... acturer. Under these circumstances, removal of goods from the registered premises to un-registered premises would require reversal of CENVAT duty amount under the CENVAT Credit Rules. Thus no distinction can be made if the goods are received in the registered factory premises and cleared, or the same are not received in the factory premises at all. CENVAT credit not allowed - appeal dismissed - decided against appellant. - E/89150 & 89259/13 - A/85118-85119/2018 - Dated:- 31-1-2018 - Shri Raju, Member (Technical) Shri J.N. Somaiya, Advocate for Appellant Shri Manoj Kumar, Dy. Commissioner (A.R.) for Respondent ORDER Per : Raju This dispute relates to the show-cause notice issued to M/s Fluid Line in respect of CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit amounting to ₹ 19,25,083/- was taken on capital goods which were shown as received in their registered factory but were not available in their registered factory. 3.2 CENVAT credit amounting to ₹ 8,544/- was availed twice. This credit related to the capital goods which were not available in the registered factory. The said demand was accepted by them and the credit was reversed. 3.3 Learned Counsel pointed out that the Commissioner has rightly dropped the demand. It is argued that Rule 3(1) of CC Rules, definition of capital goods [Rule 2(a)(A) of CC Rules], definition of factory [Section 2(e) of the Act] do not prescribe registration of the premises. Rule 3(1) of CC Rules states Manufacturer or producer of final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates that any person who is engaged in the manufacture of excisable goods is required to be registered with the 'proper officer. The provisions read as under:- Section 6 - Registration of certain persons - any prescribed person who is engaged in - (a) the production or manufacture or any process of production or manufacture of any specified goods included in the (the first schedule and the second schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), or (b) the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in [the first schedule and the second schedule] to the Central Excise Tariff Act, 1985 (5 of 1986), shall get him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had availed CENVAT credit were installed in the premises other than the registered premises, hence the action by the department for denial of said CENVAT credit is justified. 5. I have gone through the rival submissions, I find that the Commissioner (Appeals) has relied on- (i) Rule 3(1) of the CENVAT Credit Rules, (ii) Rule 2(a)(A) of the CENVAT Credit Rules, (iii) The definition of capital goods, (iv) The definition of the factory under Section 2(e) of the Central Excise Act and (v) Section 6 of the Central Excise Act read with Rule 9 of the Central Excise Rules, 2002. to come to the conclusion that there is no prescribed or registered place for manufacture and only the manufacturer is registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are registered can be deemed to be a factory of manufacturer. Under these circumstances, removal of goods from the registered premises to un-registered premises would require reversal of CENVAT duty amount under the CENVAT Credit Rules. Thus no distinction can be made if the goods are received in the registered factory premises and cleared, or the same are not received in the factory premises at all. In first case, the credit needs to be reversed while in the second case, credit cannot be taken. In other cases the appellant is not entitled to avail CENVAT credit on capital goods. In these circumstances, the appeal filed by the Revenue is allowed on merits and the appeal filed by M/s Fluid Line is dismissed. (Pronounced in Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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