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TMI Blog2020 (10) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjiv Kinker, Superintendent (AR) for the Respondent ORDER The issue involved in both the appeals is that whether the appellants are entitled for Cenvat credit in respect of inputs procured by themselves and used in the manufacture of job work goods and cleared under Notification No. 214/86-CE dated 25.03.1986. Both the lower authorities have denied Cenvat credit on the ground that goods manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative) appearing for the Revenue reiterates the findings of the impugned order. He also filed a detailed written submission and relied on the following judgments:- (a) CCE, Ahmedabad vs. Cadila Laboratories (P) Limited - 2002 (142) ELT 279 (SC). (b) Thermax Babcock & Wilcox Limited vs. CCE, Pune - 2018 (364) ELT 945 (Tri. LB.) (c) International Engg. & Mfg. Services Pvt. Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific provision under Rule 3 of Cenvat Credit Rules, 2004 wherein the input used for manufacture of goods under exemption notification 214/86-CE credit is allowed. The said provision is reproduced below: Rule 3. CENVAT credit. - (1) A manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of final product or by the provider of output services on or after the 10th day of September, 2004, including the said duties, or tax, or cess paid on any input or input service, as the case may be, used in the manufacture of intermediate products, by a job-worker availing the benefit of exemption specified in the notification of the Government of India in the Ministry of Finance (Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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