2026-VIL-105-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Rules 2(a) and 4(5)(a) of Cenvat Credit Rules, 2004 – Eligibility to Cenvat credit on 'Kink Bending Machine'– Appellant is engaged in manufacture of Trucks and Commercial Vehicles and their parts and accessories – Appellant had availed CENVAT credit on Kink Bending Machine without receipt of goods into factory premises – Department issued show cause notice to Appellant by proposing recovery of said credit – Adjudicating Authority dropped proceedings initiated in notice – On appeal filed by department, First Appellate Authority set aside order passed by Adjudicating Authority – Whether Appellant is eligible to avail credit on basis of invoice issued by KLT for Kink Bending Machine in terms of Rule 4(5)(a) of the Rules – HELD – It is not the case of Revenue that goods in question ‘Kink Bending Machine’ was ineligible capital goods per Rule 2(a) of the Rules. In terms of amended Rule 4(5)(a) of the Rules, an assessee can take cenvat credit on goods sent directly to job worker's premises without being brought to factory of assessee. Owing to size and weight of machines in question, they were not brought to Appellant’s factory premises. There is no dispute as to Appellant being owner of machines and also to fact that same were used exclusively for manufacture of chassis frames, hence, there may not be any issue as to Appellant’s eligibility for taking and retention of credit as per Rule 4(5)(a) of the Rules. Impugned Order-in-Appeal does not sustain and is set aside – The appeal is allowed
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