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TMI Blog2015 (11) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... job worker is not eligible to avail credit in such situation. Duty on inputs used in the manufacture of final products cleared without payment of duty for further utilisation in manufacture of final product, which were cleared on payment of duty by principal manufacturer, on job work basis not hit by provisions of Rule 57F of erstwhile Rule. Rule 57F(4) of the erstwhile Rule corresponding to Rule 4 (5)(a) of the Cenvat Credit Rule 2002, permits the manufacturer to clear the goods to job worker without payment of duty for processing. There is no dispute that the job-work materials were used in manufacture of finished goods by the principal manufacturer, who cleared the goods on payment of duty. Thus, it is the case of Revenue neutral in so f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant period were not exempted by Notification No 214/86-CE dtd 25.3.1986.The Adjudicating Authority dropped the proceeding initiated under show cause notice dtd 25.10.2004. Revenue filed appeal before the Commissioner (Appeals). By the impugned Order, Commissioner (Appeals) allowed the appeal filed by the Revenue and set aside the adjudication Order. Hence, the appellant filed this appeal before the Tribunal. 2. After hearing both the sides and on perusal of the records, we find there is no dispute on the facts that the appellant received the fabrics under the cover of Central Excise Challans issued under Rule 57F(4) of the erstwhile Central Excise Rules and corresponding Rule of Central Excise Rules, 2012. The appellant after due process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the reading of whole text to Rule 4(5)(a), it is clear that the job workers are not required to pay any duty while sending the processed/semi processed goods to the principal manufacturer. In the Show Cause Notice, no such allegation relating to non-receipt of processed man-made fabrics from the job-worker or non payment of Central Excise duty on the ultimate finished goods by the principal manufacture is made. 3. The Commissioner (Appeals) observed that the benefit of Notification No 214/86-CE dtd. 25.3.1986 as amended was not available to the appellant during the relevant period. It has been observed that the provisions of Rule 57F(4) of the erstwhile Rule would not applicable in Cenvat Credit Rule 2002. We find that CBEC vide Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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