9911796707
TMI Blog2013 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise registration for the same. The unit has availed the facility of Cenvat credit under Cenvat Credit Rules, 2004. During the course of CERA audit, it was observed by the audit officers that the inputs viz. PP REPOL supplied by M/s Reliance industries Ltd, Jamnagar/ were directly sent to M/s Aristo Plast Enterprise Pvt. Ltd., Palghar, Maharashtra, ( Aristo Plast for short) for job work. It was noticed that the unit has neither issued Annexure-Il challan nor received the goods back from the job-worker Aristo Plast as there was no evidence to prove the same, The unit was entitled to take Cenvat credit on these goods only on the receipt of the same from job work. As such the Cenvat credit of Rs.1,57,308/- on these inputs invoices was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute is regarding the availment of credit by the appellant. It is his submission that due to clerical error, job workers challan dated 22.03.06, 26.03.06, 27.03.06 were accounted in their cenvat register on 16.03.06. It is his submission that this was clerical error and substantial benefit of cenvat credit of the duty paid inputs should not be denied when there is no dispute as to receipt of the same in the factory premises. 5. Ld. D.R. on the other hand would submit that the inputs were dispatched directly to the job workers and appellant has raised a job worker challan. It is his submission that at least in one case, the appellant has availed cenvat credit in RG 23A Part-2 before the processed goods from job workers were received and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records, it seems that the appellant has accounted for the entire inputs which were delivered to the job worker by co-relating the same to the job worked goods. On this factual matrix, I find provisions of sub rule 5(a) of Rule 4 of Cenvat Credit Rules, 2004 needs to be considered which are reproduced. The CENVAT credit shall be allowed even if any inputs or?(5)(a) capital goods as such or after being partially processed are sent to a job worker for further processing, testing, repair, re-conditioning [, or for the manufacture of intermediate goods necessary for the manufacture of final products] or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer or provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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