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TMI Blog2018 (10) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... on of manufacture as given in Section 2 (f) of the Act - SCN are not maintainable in law - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/59171/2013-EX[SM] - A/72254/2018-SM[BR] - Dated:- 2-2-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Prabhat Kumar, Advocate for Appellant Shri Pradeep Kumar Dubey, Supdt (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellants have rightly taken Cenvat credit on D.G. Sets, transferred from their trading unit at Bangalore to the factory at Ghaziabad 2. The brief facts, as per the show cause notice, are that the appellant, M/s Tractors India Ltd., is a manufacturer of excisable goods i.e. Fork ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir Bangalore branch-trading unit were only for the purpose of further trading and not for the use as input in the manufacture of final product. It further appeared that, under such circumstances, credit is not available and/or admissible as regards invocation of extended period is concerned. It is alleged that the facts came to the knowledge of Revenue only when audit was conducted from 06/12/2010 to 11/12/2010. Vide another show cause notice dated 17 th February, 2012 receipt of one D.G. Set described as - 500 KVA radiator Cooled Caterpillar DG Set vide invoice dated 29 th January, 2011 was objected on similar allegations. Both the SCNs were adjudicated on contest vide Order-in-Original dated 23 rd January, 2013 and the proposed deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the facts were that, M/s Flex Engineering Ltd. were engaged in the concept of flexible packaging and in the manufacturer of various types of packaging machines, marketed as Automatic form fill, and seal machines, according to Flex, were 'made to order' inasmuch as all the dimensions of the packaging/ sealing pouches, for which the machine is required, are provided by the customer. The purchase order contains inspection clause. As the machine order is customer specific, if, after inspection by the customer, it is found defective in respect of its operations for being used for a particular specified packaging, it cannot be delivered to the customer, till it is re-adjusted and tuned to make it match with the required size of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Pune Vs Ajinkya Enterprises reported at 2013 (294) ELT 203 (HC-Bom.). Accordingly, he prays for allowing the appeal with consequential benefits. 6. The learned A.R. for revenue has relied on the impugned order. He draws my attention to the findings of the adjudicating authority wherein it is observed that I find that in these invoices the description of D.G. Set has been mentioned as 725 KVA radiator cooled CAT packaged DG Set with acoustic enclosure along with standard accessories and C-18, 500 KVA CAT packaged D.G. Set with HDAC along with acoustic enclosure . As per the description in the invoices, the goods are complete packaged D.G. Set along with standard accessories and I find nothing mentioned in the invoice which indica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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