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TMI Blog2018 (12) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... .G. Rathod, Joint Commissioner (AR) for the Revenue ORDER Per: Ramesh Nair The brief facts of the case are that due to fire incidence in the appellant's factory premises, there was a total destruction of raw materials, semi-finished goods, finished goods and plant and machinery/capital goods and therefore, all the operations were stopped. The appellant continued their business by getting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit. All the show cause notice were dropped by the Additional Commissioner vide order dated 21.01.2006 holding that it is not necessary that full manufacturing process should be carried out in the appellants premises. The department filed appeal against the said order which was allowed by the Commissioner (Appeals) vide order dated 31.07.2008 remanding the case back to the Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at since the order-in-appeal dated 25.11.2009 has been decided in favour of the assessee, they do not want to pursue the appeal No. E/389/2009 and hence, the said appeal may be disposed of as withdrawn. 4. Shri T.G. Rathod, Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterated the ground of appeal. He submits that Cenvat credit is admissible only against manufacturing of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is treated as manufacturing of the assessee himself. Even, as per Notification No. 214/86-CE dated 25.03.1986, in case of job worker, the principal manufacturer is required to pay duty. Therefore, since the final product is cleared by the assessee as if it is manufacturing the excisable goods by them, they are clearly entitled for Cenvat credit. Therefore, we do not find any infirmity in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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