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TMI Blog2019 (7) TMI 2044X X X X Extracts X X X X X X X X Extracts X X X X ..... HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR For the Appellant : Shri S. J. Vyas, Advocate For the Respondent : Shri K.J. Kinariwala, Asst. Commissioner(AR) RAMESH NAIR The brief facts of the case are that the appellants have availed Cenvat Credit in respect of input services which were used by their job worker which is again the unit of the appellant itself. The case of the department is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific provision in Rule 3 of Cenvat Credit Rules in respect of job work goods manufactured under Notification no. 214/86-C.E. which 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 of- (i) The duty of excise specified in the Second Schedule........... ......... ......... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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