M/s. Delphi TVS Diesel Systems Ltd. Versus Commissioner of GST & Central Excise Chennai Outer Commissionerate
Central Excise
2018 (11) TMI 460 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 7-11-2018
Appeal No. E/41096/2018 – Final Order No. 42781/2018
Central Excise
Ms. Sulekha Beevi C.S., Member (Judicial)
Shri M.N. Bharathi, Advocate for the Appellant
Shri A. Cletus, Addl. Commissioner (AR) for the Respondent
ORDER
Brief facts are that the appellants are engaged in manufacture of fuel injection pump, injector, holder assembly, filter assembly etc. They are availing the facility of CENVAT credit on inputs, capital goods and input services. Show cause notices were issued for the period January 2015 to June 2
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the buyer's premises. He relied upon the Board's Circular No. 97/8/2007-ST dated 23.8.2007. He also submitted that in the recent circular No. 1065/4/2018-CX dated 8.6.2018, the Board has clarified that if the goods are to be delivered on FOR basis, the decision in M/s. Roofit Industries Ltd. reported in 2015 (319) ELT 221 (SC) would be applicable and that the benefit of credit would be eligible for the appellant.
3. The ld. AR Shri A. Cletus supported the findings in the impugned order. He adverted to the order passed by the Commissioner (Appeals) and submitted that as per the recent decision of the Hon'ble Supreme Court in the case of Ultratech Cement Ltd. reported in 2018-TIOL-42-SC-CX, the issue has attained finality. The Hon'ble Apex C
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