2015 (10) TMI 1222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shri G. Natarajan, Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER The appellant filed appeal against Order-in-Appeal dt.8.5.2013 passed by Commissioner (Appeals). 2. The brief facts of the case are that appellant are procuring machines viz. Grinding Machine, Thread Rolling, Air Compressor, Power Press hydraulic Cutting etc. from various suppliers and installed in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Kms. away from the main unit and Shop-II can be considered as same as appellants main unit. It is revenue-neutral as the appellants are eligible to take credit when they receive capital goods. Further he submits out of 13 machines installed, three were installed in Shop-II and 5 machines were installed in Unit-II. Another 5 machines were subsequently received back and cleared to their new pl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... liability. He further submits that job worker's unit is not registered. He relied on Tribunal's decision in Harsh International Pvt. Ltd. Vs CCE Delhi-II - 2011 (269) ELT 225 (Tri.-Del.). 6. After hearing both sides, I find that the short issue in the present case relates to reversal of cenvat credit availed on the capital goods installed in their own units for job work and not returne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....installed in Unit II (5 nos.) and Shop-II (3 nos.) of the appellant. I find from letter dt.1.2.2011 addressed to the Commissioner of Central Excise, Chennai IV wherein they have requested for inclusion of the premises of Shop-II with the appellants main unit which is still pending .Prima facie, I find that the main unit and the two units belong to the appellant and exclusively used for carryi....