2016 (2) TMI 554

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tures of motor vehicles parts. They were engaged in getting certain work done on job work basis after following procedure prescribed under Rule 4(5)(a) of CENVAT Credit Rules, 2004. Certain scrap which was generated at the premises of job worker was cleared by job worker. The appellants were paying duty on the scrap cleared at the premises of job worker. On realizing that there is no liability to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted at job workers premises under CENVAT Credit Rules, 2004 is settled by decision of Hon'ble High Court of Mumbai in case of Rocket Engineering Corporation Pvt. Ltd. 2005(191) ELT 483. In the said decision the Hon'ble High Court has held as follows: "In view of the above decision, I see no merits in the contention of the ld. DR that the Rule 4(5)(a) of the Cenvat Credit Rules 2002 would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... material was sold/cleared by job worker during January-December, 2007 while duty was paid by them in February, 2008. 3. Learned A.R. relies on the impugned order. 4. I have gone through rival submissions. I find that Hon'ble High Court in case of Rocket Engineering Corporation Pvt. Ltd. (supra) has clearly held that in CENVAT Credit Rules, 2004 there is no liability of the assessee sending i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X