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TMI Blog2014 (9) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... end those inputs to his job worker for further processing, testing, repair, reconditioning, etc. or for manufacture of intermediate goods necessary for the manufacture of final products or for any other purpose, provided the processed inputs or intermediate products are returned back within a period of 180 days. There is no condition that for availing the facility of this Rule, the job worker should avail full duty exemption under Notification No. 214/86-C.E. There is no dispute that intermediate products made out of the inputs supplied by the Appellant were received back from the job workers within the stipulated period. There is no condition in Rule 4(5)(a) of the Cenvat Credit Rules, 2004 that job worker should necessarily avail of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14-DB - Order No. A/11639/2014 - Dated:- 17-9-2014 - MR. M.V. RAVINDRAN AND MR. H.K. THAKUR, JJ. For the Appellant : Shri Anand Nainawati, Adv. For the Respondent : Shri K. Sivakumar, Addl.Commissioner (AR) JUDGEMENT Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No.VAD-EXCUS-001-COM-20-13-14, dt.23.10.2013. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of CENVAT Credit on the amount of duty paid by the job worker on the goods job worked on behalf of the appellant only on the ground that the job worker had included the cost of material and the appellant had availed CENVAT Credit of the duty paid on such materials. 4. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5)(a) the Cenvat credit shall be allowed even if any inputs or capital goods as such or after being partially processed are sent to a job-worker for further processing, testing, repair, re-conditioning Tor 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 provider of output service taking the Cenvat credit that the goods are received back in the factory within one hundred and eight days of their being sent to a job worker and if the inputs or the capital goods are not received back within one hundred eight days, the manufacturer or provider of output service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on the intermediate product paid by the job workers on the ground that on the same inputs, Cenvat credit cannot be availed twice - first at the time of receipt the inputs by the Appellant in their factory from the input manufacturers and second time in respect of duty paid on intermediates goods made out of input supplied by Appellant upon receiving the same from the job workers. Logically, the ground on which the Cenvat credit is sought to be denied is totally incorrect. There is no condition in Rule 4(5)(a) of the Cenvat Credit Rules, 2004 that job worker should necessarily avail of full duty Exemption under Notification No. 214/86-C.E. This exemption being a conditional exemption, is not required to be compulsorily availed by job w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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