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TMI Blog2010 (3) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of duty to the job worker for manufacture of Alloy Steel bars and removal of Alloy Steel bars from job worker’s premises, cannot be allowed. Commissioner (Appeals)’s order on this point is not correct and the same is set aside. Revenue’s appeal is allowed. - E/671/2008-SM - 306/2010-SM(BR)(PB), - Dated:- 2-3-2010 - Shri Rakesh Kumar, Member (T) Shri S. Gautam, SDR, for the Appellant. Shri Alok Arora, Advocate, for the Respondent. [Order]. - The facts leading to this appeal by the Revenue are, in brief, as under. 1.1 The respondent are manufacturers of M.S. ingots as well as Alloys Steel Ingots from Sponge Iron, they were also availing Cenvat credit facility in respect of inputs used in or in relation to the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rightly rejected by the Assistant Commissioner as the M.S. Ingots by themselves on finished products and as such Rule 4(6) has no application and that the Commissioner (Appeals)'s order treating the M.S. Ingots as intermediate product is not correct. He also pleaded that M.S. Ingots and alloy steel bars are two different products and M.S. Ingots cannot be treated as input, as such or partially processed, and that the respondent's request was for sending M.S. Ingots without payment of duty to job workers for manufacture of alloy steel bars, had been rightly rejected as it is not possible to make alloy steel bars from M.S. Ingots in a rolling mill and only M.S. bars could be made. 2.2 Shri Alok Arora, Advocate, the learned Counsel for the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alloy Ingots are to be treated as their intermediate product. 3.2 Sub-rule 4(5)(a) of Cenvat Credit Rules, 2004 permits a manufacturer to take Cenvat credit in respect of any inputs, even if such inputs as such or after being partially processes are sent to job worker's premises for further processing testing, repair, reconditioning or manufacture of intermediate goods, necessary for manufacture of final products or for any other purpose, provided the goods so processed or partially processes are returned back within a period of 180 days. Sub-rule (6) of Rule 4 of the Cenvat Credit Rules empowers the Deputy/Assistant Commissioner having jurisdiction over the factory of manufacturer of final products, who wants to send the input as such or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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