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TMI Blog2018 (2) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved is whether the appellant is entitled for CENVAT credit in respect of input services provided at job worker premises. 2. Ms. Aparna Hirandagi, learned Counsel appearing on behalf of the appellants submits that the job worker is carrying out the activity of manufacturing of intermediate goods which is in or in related to the manufacturing overall of final product, therefore as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2457-CESTAT-CHD She further submits that the demand is made for beyond the normal period i.e. April 2005 to March 2007 for which show-cause notice was issued on 10.02.2009. The appellant have bonafidely availed the CENVAT credit. All the records and account whether statutory or otherwise were maintained by the appellant. The availment of credit was reflected in centvat account of the assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ix) Cosmic Dye Chemical Vs. Collector of Central Excise, Bombay - 1995 (75) ELT 721 (S.C.) (x) Tamilnadu Housing Board Vs. Collector of Central Excise, Madras - 1994 (74) ELT 9 (S.C.) (xi) Chemphar Drugs & Liniments - 1989 (40) ELT 276 (SC) 3. Shri Sanjay Hasija, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. The job worker carried out the job work i.e. manufacture of intermediate goods only for the appellant, in such case the service received even though at job work place, it is in or in relation to the manufacture of final product of the appellant, therefore such service clearly gets covered under the definition of inputs service. The judgment relied upon by the learned Counsel are on the identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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