9911796707
TMI Blog2024 (12) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... of parts of motor vehicles - Applicability of exemption Notification No. 67/95-CE on tools and fixtures - HELD THAT:- The contention of the revenue is that since for these tools and fixtures sale invoices were raised by the appellant they are liable to pay excise duty. This contention of the revenue cannot be agreed upon for the reason that firstly the excise duty is payable only at the time of clearance of the goods secondly in the present case the tools and fixtures manufactured by the appellant is used within the factory as captive consumption for manufacture of other excisable goods that is parts of motor vehicle which are cleared on payment of duty to M/s. General Motors India Pvt Ltd. The said captive consumption is clearly covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NICAL ) Shri Shankar Patil , Advocate for the Appellant Shri A K Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The appellant are engaged in the manufacture of part of Motor Vehicle for General Motor India Pvt Ltd. They have also manufactured tools and fixtures for manufacture of parts of motor vehicle in their factory on behalf of M/s. General Motor India Pvt Ltd. Though the said tools and fixtures were retained by the appellant in their factory for further manufacture of parts on behalf of M/s. General Motors India Pvt Ltd but raised the sale invoice to M/s. General Motors India Pvt Ltd on which no excise duty was paid. Out of 5 tools and fixtures for which 5 invoices were raised, 2 numbers of tools and fixtures after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no physical removal of the goods from the factory. In this fact the excise duty is not payable merely because issue of the sale invoice to M/s. General Motors India Pvt Ltd. In support of his submissions. He placed reliance on the following judgments:- Elcon Clipsal India Ltd. Vs. Commissioner of C. Ex. Ahmedabad-I 2002 (09) LCX 0201 Ashok Iron Works Ltd Vs. Commissioner of Central Excise, Belgaum 2004 (02) LCX 0202 Commissioner of Central Excise, Chennai Vs. Sheet Metal Industries 2002 (08) LCX 0071 Tenneco Rc India Pvt Ltd Vs. Commissioner of Central Excise, Chennai 2008 (07) LCX 0281 As regard the goods cleared to their own unit located at Pune, he submits that since their Pune unit is eligible for Cenvat Credit the whole exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have manufactured tools and fixtures and used captively within their own factory for manufacture of parts of motor vehicle for M/s. General Motor India Pvt Ltd. The contention of the revenue is that since for these tools and fixtures sale invoices were raised by the appellant they are liable to pay excise duty. We strongly disagree with this contention of the revenue for the reason that firstly the excise duty is payable only at the time of clearance of the goods secondly in the present case the tools and fixtures manufactured by the appellant is used within the factory as captive consumption for manufacture of other excisable goods that is parts of motor vehicle which are cleared on payment of duty to M/s. General Motors India Pvt Ltd. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
