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TMI Blog2015 (4) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... his Tribunal in various judgments held that even if the input is supplied directly from supplier to the job worker, the Cenvat credit cannot be denied. Appeal allowed - decided in favor of appellant. - E/366/2010-Mum - Final Order No. A/1070/2015-WZB/SMB - Dated:- 17-4-2015 - Shri Ramesh Nair, Member (J) Shri S.S. Gupta, CA, for the Appellant. Shri Sanjay Hasija, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. SB-98-99/Th-II/09 dated 3-12-2009 passed by Commissioner of Central Excise (Appeals), Mumbai-I, wherein the learned Commissioner (Appeals) maintained the confirmation of demand and imposed penalty of equal amount under Section 11AC in the appeal filed by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame final product was admittedly exported, which shows that right from purchase of inputs, use of inputs, manufacture of final product and export thereof was on behalf of the appellant only. He submits that the only reason for disallowance of the credit is the inputs have not been received in the appellant s factory, but it is settled position that even though the input was not received in the factory of the appellant but directly delivered to job worker and the manufactured goods is exported, the Cenvat credit is admissible. As regards the contention of the learned Commissioner (Appeals) that the procedure was not correctly followed, Ld. Shri S.S. Gupta submits that the appellant has issued challan to the job worker for manufacture of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the final product of the appellant was decided to be manufactured on job work basis by the job worker, the input need not come to the factory of the appellant and in any case it has to be supplied to the job worker. There is no dispute that the input used in the manufacture of final product by the job worker was purchased by the appellant. The final product manufactured on behalf of the appellant and the said goods were exported by the appellant. Under this undisputed fact, I am very clear in my mind that the appellant is legally entitled for the Cenvat credit. The movement of input for job work is governed by Rule 4(5)(a) of the Cenvat Credit Rules, 2002. Under this provision, no statutory procedure was prescribed. However, on the basis o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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