2017 (1) TMI 536

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.... the Respondent ORDER Per Devender Singh The Appellants have filed these two appeals against the order of Commissioner of Central Excise (Appeals), Delhi-III. 2. M/s S M Machines Pvt Ltd are holding Central Excise Registration for manufacture of Lubricants Oil and Grease falling under Chapter 27 of Central Excise Tariff. They are also doing job work for M/s Rico Auto, Gurgaon. They are....

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....udicated, wherein the adjudicating authority allowed the credit on service tax involved in repair and maintenance of capital goods, but confirmed the demand of Rs. 7,72,675/- pertaining to cenvat credit on capital goods alongwith interest and imposed penalty of equivalent amount. The party went in appeal against the said order. Commissioner (Appeals) upheld the order of the adjudicating authority ....

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....mitation and stated that there was no requirement of law to make declaration in ER-1 and part of the demand was therefore time barred. 4. Ld. A.R. for the Revenue reiterated the findings of the Commissioner (Appeals). 5. Heard both the parties and perused the records. 6. I find that the issue to be considered is whether cenvat credit was correctly availed by the appellants on capital good....

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....(4) of the Cenvat Credit Rules, 2004. In the result, the availment of Modvat Credit on such capital goods by the appellant (job worker) is in order and consequently the entire demand is liable to be vacated. The appeal succeeds and is allowed with consequential relief." The above order of the Tribunal was upheld by the Hon ble Madras High Court in the case of C.C.E., Chennai vs. Kyungshin Indus....