9911796707
TMI Blog2019 (8) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the goods - N/N. 214/86-CE dated 25.03.1986 - HELD THAT:- The credit is allowed in respect of inputs used in the manufacture of goods under N/N. 214/86-CE despite the fact that job worker is not supposed to pay the duty when the goods are manufactured under N/N. 214/86-CE. This is for the reason that goods manufactured under N/N. 214/86-CE is not otherwise exempted as the notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R The issue involved is whether the appellant are liable to pay 10% of the value of the goods in a case where furnace oil is used in the manufacture of final product on job work basis under Notification No. 214/86-CE dated 25.03.1986. 2. Shri S. Suriyanarayanan, Ld. Counsel appearing on behalf of the appellant at the outset submits that the issue is already decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Cenvat credit in respect of furnace oil which is used in the manufacture of job work goods under Notification No. 214/86-CE dated 25.03.1986. The lower authorities have denied credit on the ground that since the job work goods is exempted from payment of duty, credit in respect of furnace oil is not admissible. I find that in respect of goods manufactured under Notification No. 214/86-CE there i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of final product, on or after the first day of March, 2002. 5. From the above Rule, it can be seen that the credit is allowed in respect of inputs used in the manufacture of goods under Notification No. 214/86-CE despite the fact that job worker is not supposed to pay the duty when the goods are manufactured under Notification No. 214/86-CE. This is for the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per my above discussion, there is no doubt that in case the goods manufactured under job work under Notification No. 214/86-CE, credit cannot be denied on the ground that goods manufactured under Notification No. 214/86-CE is exempted. Accordingly, the impugned order is set-aside and the appeal is allowed. (Dictated and pronounced in the open court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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