2017 (7) TMI 91

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....e Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. 2. This appeal is filed against the Order-in-Appeal No.SRP/114/DMN/2013-14 dated 1.7.2013 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Daman. 3. Briefly stated the facts of the case are that the appellants had availed CENVAT credit on the capital goods and transferred the same to their s....

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....t availed on such capital goods cannot be denied to them. He submits that the capital goods cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 to the job worker, if not returned within 180 days even though the credit availed is required to be reversed, but later they are eligible to take re-credit as per the said Rule. Hence, it is a revenue neutral situation. In support, he has referred to t....

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....sed in their other unit, even they second unit carry job work for them. 6. I find that the question that needs to be answered is whether the CENVAT credit availed on the capital goods sent to their sister unit for job work and not received back within 180 days from the date of removal is recoverable or otherwise. I find that Rule 4(5)(a) of CENVAT Credit Rules, 2004 is clear in this regard, whi....

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....remises of the provider of output service, as the case may be : Provided that credit shall also be allowed even if any inputs are directly sent to a job worker without their being first brought to the premises of the manufacturer or the provider of output service, as the case may be, and in such a case, the period of one hundred and eighty days shall be counted from the date of receipt of the i....