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TMI Blog2024 (10) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit cannot be denied. Since goods have to be processed by the job worker obviously the address of the job worker has to be there on the invoice as consignee, despite this the job worker admittedly carries out the job work for the principal only, therefore, there is absolutely nothing wrong in the invoice and the appellant are eligible for the Cenvat credit. It is found that in some of the invoice even the name of the job worker is appearing but even if in such cases job worker is not the buyer of the goods but only consignee to process the inputs on behalf of the principal manufacturer i.e. the appellant. Therefore, in such case also Cenvat credit is admissible to the appellant. However, the factual aspect of receipt of inputs at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied on this ground. He placed reliance on the following judgments:- Air PAC Filters Systems Pvt. Ltd. Versus Commissioner of C. Ex., Mumbai-2015 (329) E.L.T. 437 (Tri. Mumbai). Biotor Industries Ltd. Versus Commr. (Appeals), C. Ex., Cus. S.T., Vadodara-2018 (10) G.S.T.L. 34 (Tri. - Ahmd.). Commissioner of Central Excise Versus Dashion Ltd. - 2016 (41) S.T.R. 884 (Guj.). Madhya Pradesh Consultancy Organisation Ltd. Versus C.C.E. Bhopal-2017 (4) G.S.T.L. 100 (Tri. - Del.). EEI Industries Ltd. Versus Commissioner of Central Excise, Bhopal 2013 (287) E.L.T. 475 (Tri. - Del). Raymond Ltd. Versus Commissioner of Central Excise, Indore - 2017 (47) S.T.R. 142 (Tri. - Del.). India Trimmings Pvt. Ltd. Versus Commissioner of C. Ex., Coimbatore-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job worker has to be there on the invoice as consignee, despite this the job worker admittedly carries out the job work for the principal only, therefore, there is absolutely nothing wrong in the invoice and the appellant are eligible for the Cenvat credit . 4.1 we find that in some of the invoice even the name of the job worker is appearing but even if in such cases job worker is not the buyer of the goods but only consignee to process the inputs on behalf of the principal manufacturer i.e. the appellant. Therefore, in such case also Cenvat credit is admissible to the appellant. However, the factual aspect of receipt of inputs at the job worker premises and use thereof needs to be verified by the adjudicating authority. It is observed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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