9911796707
TMI Blog2017 (5) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise duty on such goods. They were also availing cenvat credit on inputs, capital goods and input services in terms of Cenvat Credit Rules, 2004. The dispute in the present appeals relates to the credit availed by the main appellant on machined/ finished forgings received from the job workers. The main appellant procure duty paid rough forgings which are inputs for their final products. They availed credit on the same. They have sent these rough forgings to the job workers for machining and further process to get intermediate product to be used by them in the manufacture of final product. The clearance of rough forgings to the job worker and receipt back is in terms of Rule 4(5)(a) of Cenvat Credit Rules, 2004. The job worker pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004. The job worker did not avail any exemption for the manufacturing process undertaken by them. There is no mandate for the job worker to follow the procedure under Notification 214 of 1986. The job worker paid the full duty on the intermediate goods and cleared the same under proper receipt to the main appellant, thereafter they have availed credit of such duty. Admittedly duty has been discharged by the main appellant at the time of procurement of machined forgings. The credits on such payments cannot be denied to the appellants. He further relied on the decision of the Tribunal in Bharat Heavy Electricals Ltd. 2014 (300) ELT 442 (Tri. Del.) wherein identical set of facts were examined. The Tribunal held that credit taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad occasion to examine similar set of facts on earlier occasions in Bharat Heavy Electrical Ltd. (supra). The Tribunal held as below. "The Department seeks to deny the Cenvat credit of the duty on the intermediate product paid by the job workers on the ground that on the same inputs, Cenvat credit cannot be availed twice - first at the time of receipt the inputs by the Appellant in their factory from the input manufacturers and second time in respect of duty paid on intermediates goods made out of input supplied by Appellant upon receiving the same from the job workers. Logically, the ground on which the Cenvat credit is sought to be denied is totally incorrect. There is no condition in Rule 4(5)(a) of the Cenvat Credit Rules, 2004 that j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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