2019 (5) TMI 1401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ra, Joint Commissioner (AR) for the Respondent ORDER RAMESH NAIR The appellant imported textile machine, thereafter the same was dismantled and reassembled and sold. They have taken Cenvat credit on the imported machine on duty including SAD. While clearing the said machines they had paid duty on transaction value. The case of the department is that since the appellant has carried out rep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TR 797 (Tri. Ahmd.) (b) Vardhman Stamping P. Limited - 2017 (11) TMI 999 - Tri Ahmd. (c) Apollo Tyres Limited - 2011 (272) ELT 84 (Tri. Mumbai) He also submits that the demand is time-barred as all the information was submitted in the form of returns to the department and the manufacture of machine was described in the monthly returns. 3. Shri Amit Mishra, Ld. Joint Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Cenvat credit availed at the time of receipt. Only in case of manufacture the assessee is required to pay duty on the assessable value. In the present case, as I already viewed that activity does not amount to manufacture, the appellant is required to pay duty equivalent to the Cenvat credit availed. However, the appellant have discharged duty on transaction value therefore, the appellant is lia....