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TMI Blog2021 (12) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... d the view that Rule 7 which is more towards laying down the procedure cannot take precedence over Rule 3. The impugned order does not stand the scrutiny of law - Appeal allowed - decided in favor of appellant. - Excise Appeal No. 60265 of 2020 - Final Order No. 60962/2021 - Dated:- 29-11-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Ms. Krati Somani, Advocate for the Appellant Ms. Shivani, Authorised Representative for the Respondent ORDER The appellant M/s Brakes India Private Limited assail the Order-in-Original No. 32/2019-20/Commr/PP/FBD dated 31.01.2020. 2. The brief facts of the case are that the appellants are engaged in manufacture of motor vehicle parts nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n; she submits that the definition does not provide that the value of consideration paid to the determinative factor; the appellant has a separate excise registration for different units and avail right of input services and inputs used for manufacturing the goods; certain inputs are purchased from the sister concerns, therefore, it cannot be said that the goods or inputs are not procured without any purchase. Tribunal in the case of CCE Vs. Modern Food Industries (India) Ltd. 1988 (37) ELT 294 (Tribunal) observed that even a book adjustment is a valid payment of consideration and transfer of possession of goods from one unit to another would amount of sale and purchase . Learned Counsel also submits that in terms of Rule 3 read with R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) CCE, Kolkata VI Vs. ITC Ltd. 2018 (5) TMI 1186 CESTAT Kolkata. 5. Heard both sides and perused the records of the case. 6. On going through the records of the case and on hearing the rival contentions, we find that the issue is squarely covered in favour of the appellant. We find that Rule 3 of Cenvat Credit Rules which provides for eligibility criteria of Cenvat credit does not discriminate between purchase and procurement. We find that the only pre-condition appears to be receipt of input or capital goods in the factory of manufacture. We also find that Karnataka High Court in the case of Karnataka Soaps Detergents Ltd. (supra) has upheld the view that Rule 7 which is more towards laying down the procedure cannot take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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