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TMI Blog2015 (10) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... 96 (3) TMI 532 - SUPREME COURT]. We have also noticed that the Tribunal in a recent decision in the case of M/s Thermax Ltd Vs CCE, Vadodara by [2014 (9) TMI 809 - CESTAT AHMEDABAD] allowed the appeal on the identical issue. In that case, the Tribunal followed the earlier decision in the case of M/s Bharat Heavy Electricals Ltd Vs CCE&ST Meerut 1 - [2014(3) TMI 203 - CESTAT, New Delhi]. - Decided against Revenue. - Appeal No. : E/1269/2007 - Order No. A/11372 / 2015 - Dated:- 1-9-2015 - Mr. P.K. Das, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Daval Shah, Advocate For the Respondent : Shri J Nagori, Authorised Representative Per : Mr.P.K. Das, Revenue filed this appeal against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/s Thermax Ltd Vs CCE, Vadodara by Final Order No A/11639/2014 dtd 17.9.2014 allowed the appeal on the identical issue. In that case, the Tribunal followed the earlier decision in the case of M/s Bharat Heavy Electricals Ltd Vs CCE ST Meerut 1 - 2014(3) TMI.203-CESTAT, New Delhi. The relevant portion of the decision in the case of M/s Thermax Ltd (supra) is reproduced below : 6. The appellant, had been receiving the duty paid inputs and had availed the Cenvat credit in respect of the same. These Cenvat credit availed inputs were, thereafter, sent to their job workers under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 without reversal of the credit for being processed into intermediate products. In this regard Rule 4(5)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The only point of dispute is as to whether the Appellant would be eligible for Cenvat credit of the duty paid by the job workers on the intermediate products which had been paid on the value equal to the cost of the free supply inputs excluding excise duty (the credit of which had been taken by the Appellant) plus job charges plus value of any other inputs of their own used by the said job workers for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of clearance of intermediate products made out of the inputs paid duty on value which included the cost of the inputs, the credit of the duty paid on the intermediate product cannot be denied when such intermediate were made out of those inputs, even if the Appellant had earlier taken the Cenvat credit in respect of inputs while receiving the same. In any case, the intermediate products made out of inputs are different from inputs and just because the Appellant have availed Cenvat credit in respect of the inputs, the Cenvat credit of duty, if any paid on the intermediate products by the job workers, cannot be denied to the principal manufactures. 4. In view of the above decision, we do not find any reason to interfere the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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