Cenvat Credit

CESTAT, BENCH

Brakes India Ltd.

v.

Commissioner of Central Excise, Chennai

P.G. CHACKO, JUDICIAL MEMBER

AND P. KARTHIKEYAN, TECHNICAL MEMBER

FINAL ORDER NO 871 OF 2007

STAY ORDER NO. 721 OF 2007

APPLICATION NO. E/PD/250 OF 2007

APPEAL NO. E/418 OF 2007

JULY 16, 2007

Rule 3 of the Cenvat Credit Rules, 2004 - Cenvat credit - Period from October, 2004 to December, 2004 - Assessee had availed Cenvat credit on automotive parts manufactured and cleared by it for export - Said credit was denied to assessee on ground that assessee had procured inputs from job workers and exported them as such and inputs did not undergo any process of manufacture - Whether following decision in assessee’s own case of Brakes India Ltd. v. CCE [Final Order No. 639-640/07, dated 28-5-2007] wherein a finding of fact was recorded that assessee undertook major part of the manufacturing activity of casting pig iron/steel crap into the automotive parts in its factory as well as the finishing processes and it was held that assessee was entitled to cenvat credit availed as goods became fully manufactured goods only in premises of assessee before they were exported, impugned order seeking recovery of cenvat credit availed by assessee was to be set aside - Held, yes [Para 3]