2018 (3) TMI 600

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.... Shri M.P. Joshi, Advocate For The Respondent : Shri M.R. Melvin, Supdt.  (A.R) ORDER Per : Ramesh Nair The fact of the case is that the appellant availed Cenvat Credit in respect of capital goods i.e. moulds and dies received for repairs reconditioning etc. under Rule 16 of Central Excise Rules, 2001 and 2002 Rules and after repair it was cleared under Rule 4 (5) (b) of Cenvat Cr....

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....plicable for removal of capital goods for job work. The excise duty under Rule 16 is payable only in case the capital goods on which credit was availed was cleared other than the removal to job worker in terms of Rule 4(5) (b) of the Rule. He further submits that the demand is time barred as there is no suppression of fact. 3. Shri M.R. Melvin, Ld. Superintendent (A.R.) appearing on behalf of t....

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.... utilise this credit according to the said rules. (2 If the process to which the goodsare subjected before being removed does not amount to manufacture, the manufacturer shall pay an amount equal to the CENVAT credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the v....