2009 (6) TMI 525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Srivastava, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Mosquito Repellant and Apparatus Liquid Refils falling under Chapter 85 & 38 respectively of the schedule to the Central Excise Tariff Act, 1985. 2. They availed Cenvat credit on two Injection Moulds and cleared to M/s. Radian Polymers Pvt. Ltd., ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s that there is no need for reversal of credit in respect of moulded dies sent to job worker under Rule 4(5)(b) of the Rules, if it is not received back within 180 days in the factory. He relied upon the CBEC Excise Manual of Supplementary Instructions 2005. He further relied upon the decision of the Tribunal in the case of CCE & C, Daman, Vapi v. Guala Closures (I) Pvt. Ltd., reported in 2009 (23....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it shall also be allowed in respect of moulds and dies sent by a manufacturer of final product to a job worker for the production of goods on his behalf and according to his specification. There is no condition in clause (b) of the Rule 4(5) that it will be returned within 180 days. Para 2.5(5) of Chapter 5 of CBEC Excise Manual of Supplementary Instructions, 2005 clarifies as under :- "(5) The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....goods as such or after being processed sent to job worker, which were not received back within 180 days, the manufacturer shall pay an amount equivalent to Cenvat credit available thereon. In the present case the appellants sent Dies to the job worker. Under Rule 4(5)(b) and there is no condition to reverse the credit, if it is not returned within 180 days. So, if the assessee erroneously mentione....