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TMI Blog2016 (11) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... . Dixit, Asstt. Commissioner(A.R.) for the Respondent Order The fact of the case is that the appellant has availed Cenvat credit on receipt of duty paid job work. Cenvat credit was denied on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004, hence was not supposed to pay the duty. The activity of job work i.e. filling of Co2 gas into cyli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich appellant has availed as Cenvat. He submits that the dispute is related to payment of duty on the job work goods for which officer of the appellant have no jurisdiction to raise any question in respect of the activity carried out by the job worker. No show cause notice issued to the job worker regarding the payment of duty by them therefore the assessment of duty made by the job worker is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and filling it into cylinder is an activity of manufacture and duty is required to be paid. Secondly, even if it is accepted that activity of job worker is not amount to manufacture but job worker after receipt of duty paid material can avail Cenvat credit and pay the duty in terms of Rule 16 of Central Excise Rules, 2002 which is reproduced below: RULE 16. Credit of duty on goods brought to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be. [Explanation. - The amount paid under this sub-rule shall be allowed as CENVAT credit as if it was a duty paid by the manufacturer who removes the goods.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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