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TMI Blog2017 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. H.C. Saini, D.R. ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 13.09.2012 passed by the ld. Commissioner, Central Excise and Customs, Jaipur. 2. Brief facts of the case are that the appellant is engaged inter alia, in the manufacture of cement and clinker falling under Chapter 25 of the First Schedule to the Central Excise Tariff Act, 1985. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusively used by the appellant for manufacture of the final product. 3. The ld. Advocate appearing for the appellant submits that in case of cenvat credit of service tax is concerned, the requirement of Rule 3 of the Cenvat Credit Rules, 2004 is that the services should be received by the manufacturer of final product. Thus, she submits that since the appellant in this case has received the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2016-TIOL-48 (CESTAT-Ahmd.) 5. Maharashtra Seamless Ltd. Vs. CCE - 012-TIOL-1225 (CESTAT- Mum.) 6. ZF Steering Gear (India) Ltd. Vs. CCE, Pune-III - 2014 - TIOL-2598 - CESTAT- Mum. 4. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order and further relied on the judgment of Hon'ble Supreme Court in the case of Maruti Suzuki Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with Rule 3 ibid provides that the input services should be received by the manufacturer of final product for use either directly or indirectly, or in relation to manufacture of final product. In case of inputs and capital goods, Rule 3 ibid mandates that the receipt of the goods should be within the factory of the manufacture of final product. Since there is no stipulation contained in either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the issues involved in the present case inasmuch as, taking of cenvat credit on 'input' was the subject matter of dispute in the case of Maruti Suzuki Ltd; whereas, the issue in hand relates to 'input service', which is permitted for cenvat benefit if received by the manufacturer of final product. 7. In view of above, we do not find any merits in the impugned order. Accordingly, after setti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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