2017 (4) TMI 1218

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....vocate For the Respondent ORDER Per S. S. Garg The present appeal has been filed by the Revenue against the impugned order dated 31.5.2004 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the assessee. 2. Briefly the facts of the case are that the assessee has taken CENVAT credit on capital goods which were exclusively used for job work. A part of t....

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....e department has filed the present appeal. 3. Heard both the parties and perused the records. 4. The learned AR submitted that the impugned order is not sustainable in law. He further submitted that the capital goods involved in the present appeal are mostly consumables items like inserts, drills, tools and there is no likelihood of their being used in the manufacture of their own products i....

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....ed that the issue involved in the present case is no more res integra and has been settled in favour of the assessee by various decisions of the Tribunal and the High Court. In support of his submission, he relied upon the following decisions: i. CCE vs. M/s. Kyungshin Industrial Motherson Ltd.: 2016 (332) ELT 69 (Mad.) ii. M/s. S. M. Machines Pvt. Ltd. vs. CCE: 2017 (1) TMI 536 ....

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....Madras High Court in CCE vs. M/s. Kyungshin Industrial Motherson Ltd. (supra). While upholding the Tribunal s order in para 16 of the said judgment, the Hon'ble Madras High Court has held as under: "16. We find on fact that in this case also, the Tribunal was correct in holding that wiring harness was removed without payment of duty under job work procedure to the principal manufacturer a....