TaxTMI 
TaxTMI 
2025 (2) TMI 1107
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....ner (Appeals), Central Tax and GST, Greater Noida, has been dismissed. 2. Appellant is engaged in manufacture of moulds and plastic articles falling under Chapters 84 and 39 of the Central Excise Tariff Act, 1985. The appellant was availing the benefit of CENVAT Credit of duty paid on capital goods and inputs used in manufacture of its finished goods. During the course of audit, it was observed that appellant had transferred moulds to another factory for job work without payment of duty. A show-cause noticed was served alleging suppression of facts and demand of duty amounting to Rs. 27,88,702/- on the moulds sent for the job work. The appellant submitted a reply contesting the allegations and claiming that it was not liable to pay any dut....
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....ned. Submissions were made that it is undisputed that the appellant had manufactured moulds and cleared them without payment of duty under cover of challans and without issuing any invoice, the manufactured goods had not been accounted for in the daily stock account, which was done only with a view to avoid payment of duty. The Notification No. 67/95CE dated 16.03.1995 has no application. Further submissions were made that if only on account of assessee being entitled to CENVAT Credit, if the requirement to pay the duty at first instance is given a go-bye, the scheme of CENVAT Credit would become redundant and every assessee for non payment of service tax or central excise duty on inputs/input services/capital goods would invoke the said pr....