9911796707
TMI Blog2019 (10) TMI 1597X X X X Extracts X X X X X X X X Extracts X X X X ..... erpreting Rule 3 of Cenvat Credit Rules, it was held that input service used for job work, the Cenvat credit thereof is admissible to the principal. In view of the above, the issue is squarely covered - Therefore, the impugned order is set-aside - Appeals are allowed. - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri SJ Vyas, Advocate for the Appellant Shri S.N. Gohil, Superintendent (AR) for the Respondent RAMESH NAIR : The issue involved is, as to whether the appellant is entitled for Cenvat credit in respect of services used in the course of manufacture of their goods by the job workers and the service was received at the job worker s place. 2. Shri S.J. Vyas, Learned Counsel appearing on behalf of the appellants submits that though th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 4(5)(a) of Cenvat Credit Rules, 2004. After job work and return of the job work goods, the appellant is clearing the final product on payment of duty. Therefore, input service used by the job worker, credit thereof is admissible to the appellant unit. He also submits that the job work unit is exclusively doing the job work of the appellant s unit. They are not carrying out other own manufacturing during the relevant period. In this regard, he invited 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the manufacturer 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 (Department of Revenue, No. 214/86-C.E., 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 jo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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