2017 (10) TMI 886

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.... 41568/2017 The appellant, who is engaged in the manufacture of Tractor parts falling under Chapter 87 of CETA, 1985 has two units ie., Unit-I and Unit-II. They purchased a "Power Press" in the name of Unit-I, availed the credit in the name of Unit-II, shifted the said power press to their unit -I who was exclusively doing job work for Unit-II. The said credit to the extent of Rs. 7,41,600/- ....

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....ir own Unit doing exclusively job work for them and the goods manufactured at Unit-I are cleared by Unit-II on payment of duty. They also assailed the demand on the point of limitation. 4. I find that the issue is no more res integra and stand settled by various decisions of the Tribunal. In the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai - 2007 (217) ELT 519 (Tri.-Mum.), it was observed tha....

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....same assessee, and the goods after having been manufactured by the job worker are shifted to Unit-II from where they stand cleared on payment of duty, I find no justification for denial of credit in the light of the law declared in precedent decisions mentioned supra. 6. Even if the problem is viewed from another angle, the credit could have been availed by Unit-I, who could have cleared the go....