2015 (11) TMI 246

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....elated to goods exported from premises of M/s. NSSL is upheld. (2) The demand to be decided afresh with respect to the fitments related to the goods exported from the premises of the appellant. (3) The penalty aspect to be decided afresh depending upon the total liability of the appellant. (4) For the purpose of 2& 3 above the case is remanded to the original authority. (5) The order-in-original stand modified to the above extent. 2. The fact of the case is that appellant has imported fitment and availed Cenvat credit in respect of CVD paid thereon. The said fitment was sent to their one of the group company M/s. Neco Schubert and Salzer Ltd.(M/s. NSSL) under cover of challan issued under Rule 4(5)(a) ....

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....for fitting of the same in the cylinder head on their behalf. The cylinder head duly fitted with said fitment cleared for export from the premises of job worker i.e. M/s. NSSL on behalf of the appellant only therefore the input i.e. fitment on which Cenvat credit was availed and was used on their behalf by job worker in the final product therefore in terms of Rule 4(5)(a) the Cenvat Credit is admissible on said fitment to the appellant. Ld Counsel also submitted all the relevant challans and ARE -1 and record of goods sent for job work. He also placed reliance on the following case laws: (a) S.G. Zaveri Pharmapack Vs. CC. Ex. Mum-V[2007(217) E.L.T. 591(Tri- Mumbai)] (b) Amul Industries P. Ltd. Vs. CCE, Rajkot [2006(206) EL....

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....by the job worker but part of the process i.e. fitting of fitment supplied by the appellant was carried out by the job worker on behalf of the appellant and thereafter the final product has been completed, the said final product since then exported on behalf of the appellant only therefore even though part manufacturing carried out by job worker on their own since entire final product is complete on behalf of the appellant and said final product has been exported on behalf of the appellant they are legally entitled for Cenvat Credit in respect of fitment. From the records, it is observed that the supply of fitment by the appellant under Rule 4(5)(a), use of said fitment for export goods and the export of the final product though from the pr....