2015 (10) TMI 1222

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....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 their Unit-II and Shop-II. These capital go....

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....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 plant on payment of duty of Rs. 5,80,885/- and ....

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....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 returned within the stipulated period. I find that appellant....

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.... 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 carrying out job work only for them. The Hon'ble Supreme Co....