TaxTMI 
TaxTMI 
2017 (12) TMI 1151
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....atter has been taken up for decision without further notice. It is seen that an attempt was made to serve the notice through the Revenue. It appears that the unit has been taken over by Dalmiya Bharat Sugar and Industries Ltd. through the liquidator and the unit is no longer inexistence. The notice was therefore served under a panchanama to present address of the plant and sent through Email. 3. A perusal of the show cause notice shows that demand has been raised in respect of items used by the job workers for erection of the following plants : Sr. No. Plant/Machinery/equipments Name of Job Worker Date of P.O./Agreement Amount of P.O./Agreement 1 Boilling House Equipments M/s. Samruddha India, Pune ....
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....chase order/Agreements with the seller were for the supply of machinery and the supply of machinery was not fully completed before erection but parts/components/spares were procured by the sellers as required for the manufacturer of the ordered/contracted machinery. The Sugar factory has not made any separate payments for the procurement of above mentioned machinery but have made payments to the sellers at various stages on completion of manufacture, assembly, erection and commissioning of ordered machinery. All the above agreements and purchase orders states that the seller shall design, procure, supply and complete work of erection and commissioning and the machinery shall be ready for commercial use within the stipulated time. The sugar ....
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....) ELT 1046; 5. Champlast Sanmar Ltd. Vs. CCE - 2004 (63) RLT -423; 6. Hindustan Motors Ltd.Vs. CCE, - 2004 (64) RLT - 660 ; 7. CCE Vs. India Cements Ltd. - 2005 (68) RLT-762 Commissioner in the impugned order has distinguished these cases and confirmed the demand and imposed penalty under Section 11AC of the Central Excise Act and interest under Section 11AB of the Central Excise Act. It has been argued in the appeal that the decisions cited by the appellant have been wrongly distinguished and they are squarely applicable to the instant case. 4. Ld. AR relies on the impugned order. The Ld. AR argued that the job workers have sole responsibility of design, manufacture, procure, supply and erect of the said ma....
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....aterials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; Rule 2 of the said Rules permits a manufacturer to take credit of specified duties paid on such capital goods received by the factory. It is apparent from the above Rules that there is no requirement for the manufacturer to purchase the said capital goods to avail cenvat credit. The only requirement is that he should receive the goods falling under the definition of capital goods in his factory. It is seen that the entire case is built on the assertion that the goods on which credit has been availed, whether....