2016 (2) TMI 780

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....e Order-in-Original No. 507/21/V/2005/NC/HBN dated 29/11/2005. 2. The fact of the present case is that the appellant received Moulds and Dies from their own unit under cover of challan issued under Rule 4(5)(a) of CCR, 2002. On the said Moulds and Dies appellant carried out modification for the requirement of their own supplier unit. After doing modification, the moulds and dies are returned back to the their other unit, who supplied it and the same moulds and dies are used by their Bhoisar unit for manufacture of plastic product. The Revenue contended that the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty. The Adjudicating authority held the activity as manufacture and demanded t....

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....ant has supplied the moulds for re-conditioning to the job worker and the same has been returned back for further use in their manufacture of final product therefore duty cannot be demanded for this reason also. 4. Shri. Ashutosh Nath, Ld. Asst. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the modification carried out on the moulds changes the form of moulds therefore the activity carried out by the appellant amounts to manufacture. Therefore the Adjudicating authority and the first appellate authority has rightly demanded the duty on the said activity. He placed reliance on the following judgments: (i) Gehring India Vs. Collector of C. Ex. Kanpur [....

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....ally processed are sent to a job worker for further processing, testing, repair, re-conditioning or any other purpose, and it is established from the records, challans or memos or any other document produced by the assessee taking the CENVAT credit that the goods are received back in the factory within one hundred and eighty days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eighty days, the manufacturer shall pay an amount equivalent to the CENVAT credit attributable to the inputs or capital goods by debiting the CENVAT credit or otherwise, but the manufacturer can take the CENVAT credit again when the inputs or capital goods are received back in his factory. From the....