2018 (2) TMI 537

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..... ken by their job-worker requires use of certain capital goods which, similar to that used in their own premises, are supplied on contracts entered into with providers entered by the appellant. Rule 4 of CENVAT Credit Rules, 2004 does not limit the availment to such as are received only at the manufacturer's premises. The denial of CENVAT credit as upheld in the impugned order is without authority .....

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..... der-in-appeal no. CD/558/M-II/2015 dated 12th August 2015 of Commissioner of Central Excise (Appeals), Mumbai-II leading to this appeal. 2. Heard employee-representatives of the appellant and Learned Authorized Representative. 3. According to the appellant, the production undertaken by their job-worker requires use of certain capital goods which, similar to that used in their own premises, are s .....

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