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TMI Blog2016 (8) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that it was essentially working as a job worker entitled to the benefit of Notification No.214/86-CE. In such a situation, judgement in the case of JBF Industries Vs. CCES&T, Vapi [2014 (2) TMI 769 - CESTAT AHMEDABAD] covers the issue in favour of the appellant as in that judgement it was held that input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - Decided in favour of appellant - E/1543/2009-EX[DB] - Final Order No.52590/2016 - Dated:- 11-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Reena Khair, Advocate-For Appellant Mr. Yogesh Agarwal, DR-For Respondent ORDER Appeal has been filed against Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 29-30 of the appeal paper book, which are the challans under which the iron ore was sent to the appellant unit and the appellant also returned the same by filling the portion of the challan meant for job worker. (iii) She cited the judgements of Madras High Court in the case of CCE, Chennai Vs. Kyungshin Industrial Motherson Ltd. [2016 (332) ELT 69 (Mad.)] , wherein it has been held that the appellant is entitled to avail Cenvat credit on inputs used for manufacture of the goods returned without payment of duty to the principal manufacturer. She also cited CESTAT judgement in the case of Sterlite Industries (I) Ltd. Vs. CCE, Pune [2005 (183) ELT 353 (Tri.-LB) ] to the same effect adding that the said judgement has been upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, judgement in the case of JBF Industries Vs. CCES T, Vapi (supra) covers the issue in favour of the appellant as in that judgement it was held that input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. Similar view was held by Madras High Court in the case of CCE, Chennai Vs. Kyugshin Industrial Motherson Ltd. (supra), paras 9 and 16 of which are reproduced below:- 9. We find that in the present case, the manufacture of wiring harness is done at Unit-I. The inputs are sent by Unit-I to Unit-II, viz., the principal manufacturer to the respondent / assessee for manufacture semi-finished wiring harness and the job worked goods are cleared under delivery challan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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