2017 (10) TMI 886

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....ged 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/- was availed during the period July,2009 to ....

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.... 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 that Cenvat credit in respect of capital goods canno....

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....factured 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 goods on payment of duty by utilizing the said credit a....