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TMI Blog2025 (2) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... sed pertaining to the fact that as claimed the moulds, which were cleared without payment of duty for getting the job work done, were returned back and consumed in the appellant's factory and on account of the purported revenue neutrality. Exhaustive discussions and reasons have been indicated for negating the plea as raised by the appellant. Once the goods leave the factory even for job work, the Notification had no applicability. The finding recorded in this regard cannot be faulted inasmuch merely because the goods in question, which were cleared without payment of duty, were again used by the appellant for production of finished goods, the fact that the same could be finished goods also cannot be ruled out and, therefore, the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER 1. This appeal is directed against the order dated 04.09.2024 passed in Excise Appeal No. 70728 of 2018 passed by Customs, Excise & Services Tax Appellate Tribunal, Allahabad, whereby the appeal filed by the appellant against the order in appeal dated 27.04.2018 passed by Commissioner (Appeals), Central Tax and GST, Greater Noida, has been dismissed. 2. Appellant is engaged in manufacture of moulds and plastic articles falling under Chapters 84 and 39 of the Central Excise Tariff Act, 1985. The appellant was availing the benefit of CENVAT Credit of duty paid on capital goods and inputs used in manufacture of its finished goods. During the course of audit, it was observed that appellant had transferred moulds to another factory for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods and, therefore, the Tribunal was not justified in rejecting the plea raised. Submissions were made that the substantial questions of law arise from the order passed by the Tribunal and, therefore, the appeal be admitted. 5. Learned counsel for the revenue supported the orders impugned. Submissions were made that it is undisputed that the appellant had manufactured moulds and cleared them without payment of duty under cover of challans and without issuing any invoice, the manufactured goods had not been accounted for in the daily stock account, which was done only with a view to avoid payment of duty. The Notification No. 67/95CE dated 16.03.1995 has no application. Further submissions were made that if only on account of assessee be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y because the goods in question, which were cleared without payment of duty, were again used by the appellant for production of finished goods, the fact that the same could be finished goods also cannot be ruled out and, therefore, the submissions made in this regard have rightly been negated. 8. Plea of revenue neutrality, based on the fact that the appellant would be entitled to CENVAT Credit, has also rightly been denied by the Tribunal, as accepting the said proposition would negate the very scheme of CENVAT Credit as every assessee for non payment of duty would claim that on account of entitlement to claim CENVAT Credit, the duty was not paid. Once the plea raised pertains to revenue neutrality, the same plea is sufficient for holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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