2019 (3) TMI 1364

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....i Ajay Kumar Gupta, Consultant for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench The facts of the case are that M/s. The KCP Ltd., the appellants herein, are manufacturers and exporters of machinery and parts thereof for sugar and cement industry. They were also involved in fulfilling orders for installation of sugar plants located in Vietnam ....

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....r (Appeals) upheld the demand and interest, however, reduced the penalty to Rs. 2,80,000/- under Rule 15(1) of CCR, 2004. Hence these appeals. 2. On behalf of the appellant, ld. consultant Shri Ajay Kumar Gupta submitted that the appellant had rightly availed the CENVAT credit on bought out items, though the goods were cleared as accessories / parts of the final products manufactured by the app....

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....product which was exported to Vietnam. The very same issue has been analyzed in the appellant's own case (supra) and the Tribunal has held that the credit to be eligible. The decision in the case of Thermax Ltd. Vs. Commissioner of Central Excise, Pune - 2016 (337) ELT 456 (Tri. Mum.) was relied by the Tribunal to decide the eligibility of credit. The relevant portion of the order is extracted bel....

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....red by the appellants. There also appears to be no dispute that the assemblage of goods at the point of export was an omnium gatherum gathered of both self-manufactured and bought out items, all duty paid by the respective manufacturers, which was intended to constitute a complete sugar plant in Vietnam. The show cause notice dated 29.3.1996 at para 2.0, also narrates that the disputed bought out ....