9911796707
TMI Blog2007 (11) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance under the job work basis cannot be equated to as clearance without payment of duty, as these job worked goods were further utilized in the manufacture of dutiable final product - appeal filed by the Revenue is rejected – credit allowed - E/2967/2006 - A/70/2008-WZB/C-II/(SMB), - Dated:- 29-11-2007 - Shri M.V. Ravindran, Member (J) [Order per] - This appeal is directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the respondents had availed Cenvat credit of the inputs which were procured by him and utilized the same in the manufacture of items on job work basis. It is the contention of the Revenue that such credit is inadmissible to the respondents as an item cleared under job work basis are without payment of duty. I find that the ld. Commissioner (Appeals) and the adjudicating authority relied upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not taken It is seen that the ratio as laid down, would apply in a case where duty paid inputs are used for manufacture of exempted goods and if there is reversal of the Modvat credit there is no need for payment of additional amount of 8%. The issue is totally different in this case in as much, the claim of the revenue is that the goods, which were cleared by the respondent from the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X
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