9911796707
TMI Blog2019 (7) TMI 2044X X X X Extracts X X X X X X X X Extracts X X X X ..... t much in dispute. In as much as the entire inputs are sent by appellant to their own job worker unit, it is exclusively for carrying out the job work of the appellants. The job work is conducted under Rules 4(5)(a) of Cenvat Credit Rules, 2004. Since the entire activity of the job work is in respect of manufacture of goods for appellants, therefore, the services were used in or relation to the manufacture of final product of appellant. Therefore, the appellants are entitled for the Cenvat Credit. From the provisions of Rule 3 of Cenvat Credit Rules in respect of job work goods manufactured under Notification no. 214/86-C.E., it is absolutely clear that even though the job worker is not discharging the excise duty but carrying out job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vited my attention to the statements of Mr. Vishal Ranka, recorded under section 14. He also referred to the monthly ER-1 return wherein there is no payment of duty on excisable goods manufactured by the job workers. He submits that since all the services, even though used by the job worker, are for manufacture of appellant s goods, therefore, they are entitled for the Cenvat Credit. He placed reliance on the decisions of CESTAT Mumbai in the case of CCE, MumbaiII vs. Larsen Tuobro Ltd. 2017(10) TMI 651-CESTAT Mumbai. 3. Shri K.J. Kinariwala, Ld. Asst. Commr. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have heard both the sides and perused the records. I find that the facts of the case are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated the 25th March, 1986, published in the Gazette of India vide number G.S.R. 547(E), dated 25h March, 1986, and received by the manufacture for use......... From the above provision, it is absolutely clear that even though the job worker is not discharging the excise duty but carrying out job work on behalf of the principle under notification 214/86-C.E. on the services and inputs used in the manufacture of job work goods, the principle is entitled for CENVAT Credit. Therefore, there is nothing wrong in availing the CENVAT Credit by the appellant on the input services used at the job work premises. Accordingly, the impugned orders are set aside. All the appeals are allowed. (Dictated and pronounced in the open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
