TaxTMI 
TaxTMI 
2022 (5) TMI 709
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....,585/- and cenvat credit demand of Rs. 49,825/- was confirmed with interest and penalty and also a separate penalty of Rs.2,00,00,000/- was imposed on Shri Dipak Rathod. 1.1 The brief facts of the case are that appellant was engaged in manufacturing of C.I. Castings Moulds and are availing the Cenvat Credit of duty paid on the input used in or on relation to manufacture of the final products and are also manufacturing of C.I. Moulds on Job Work basis. The Factory premises of Appellant searched by the department and noticed that the Appellant is manufacturing C.I. Moulds out of the material purchased as also old and used Moulds supplied by some other manufacturers under intimation to the Central Excise Department and by following the proc....
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....oulds and all the suppliers have accepted that they have supplied scrap/ Used CI Moulds to the Appellant for conversion into fresh Moulds and admittedly all the suppliers have filed declaration for availment of exemption under Notification No. 214/86. Department accepted the fact that suppliers have filed relevant declaration as required under Notification No. 214/86. Department has also issued show cause notices to suppliers of material. He submitted the copies of two show cause notices issued to supplier by the department. He also submits that in case of suppliers the Hon'ble tribunal has held that old and used moulds /scrap can be removed under Rule 4(5)(a) of Cenvat Credit Rules, 2004. 2.1 He also submits that Learned Commissioner of....
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....said goods are proved to have been used in manufacturing of final products and the premises stand approved as part of factory premises vide order dated 03.10.2012 issued by the Jurisdictional Assistant Commissioner. 2.4 He also placed reliance on the following decisions in support of his arguments. • Kakda Steel Pvt. Ltd. final order No. 50034/2019 dated 11.01.19 • Bajaj Auto Ltd. 2018-10-GSTL 141 (Tri. Mumbai) • New Steel Trading Pvt. Ltd. final order No. A/86152-86153/2018 • Bharat Industries 2008-227-ELT-281 (Tri. Mum) • Plastika Industries 2016-335-ELT-574 (Tri. Mum) • La Prenca Industries Pvt. Ltd. 2017-346-ELT-412 • Shakti Wire Products 2009-....
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....Notification No.214/86 dated 25.03.1986. (iii) Whether demand of duty on the coal stored outside the factory premises on which no Cenvat credit was taken is liable for confiscation and whether the Cenvat credit can be denied on such coal. 4.1 As regard the goods allegedly lying outside the factory premises whether liable for confiscation. We are of the view that as per the facts of the case which is not under dispute that the appellant have applied for extension of ground plan for inclusion of the premises where the goods were lying well in advance and subsequently, the ground plan was approved. Therefore, it cannot be said that the goods were lying outside the factory. Moreover, the appellant received the old and used moulds fo....
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....4(5)(a) of Cenvat Credit Rules and notification No.214/86-CE. The department could not adduce any evidence to substantiate their allegation such as receipt of raw material by the job worker on their end to manufacture of fresh and new C.I. Moulds. The job worker have done all the transactions as per the challans and for the job work purpose invoices were raised. No invoice was raised in respect of sale of the goods. The department also could not find anything to support their contention that the fresh moulds were made such as the total value of the goods for the fresh mould received by the appellant from the recipient of the C.I. Mould. All the documents and records clearly show that the appellant have received the old and used moulds and c....