2009 (2) TMI 843

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....JDR for the Respondent ORDER ARCHANA WADHWA: 1. After dispensing with the condition of Section 35F, we proceed to decide the appeal itself. Appellant is engaged in the manufacture of Automobile and its components falling under Chapter 87 of the First Schedule to the Central Excise Tariff Act, 1985. They were availing the benefit of modvat credit in respect of various capital goods used in the m....

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....lant also revealed that the said capital goods were not required to be returned within a period of 180 days and were to remain with the job worker to whom it was cleared till December, 2013. Accordingly the appellants were required to reverse the cenvat credit. 3. As per the appellants, the above mistake occurred on account of the bonafide on their part inasmuch as they were clearing the other ca....