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TMI Blog2024 (11) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ERNATIONAL PACKAGING PRODUCTS PVT. LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE ST, DAMAN [ 2019 (10) TMI 1597 - CESTAT AHMEDABAD] , wherein this Tribunal has held that the very same issue has been considered by this Tribunal in the case of KKALPANA INDUSTRIES (INDIA) LTD., SHRI VISHAL RANKA, SHRI AJIJUL RAHAMAT KHAN VERSUS C.C.E. S.T., SILVASA [ 2019 (7) TMI 2044 - CESTAT AHMEDABAD] wherein, by interpreting 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. From the above decision in the assessee s own case, the issue is no longer res-integra. Accordingly, the impugned order in the assessee s appeal is not sustainable and impugned order in Revenue s ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 (225) ELT 83 (Tri. Bang.) CCE Trichy vs Godrej Sara Lee Ltd. 2011 (266) ELT 85 4. We have carefully considered the submission made by both the sides and perused the records. We find that identical issue in the assessee's own case has been decided by this Tribunal vide order No. A/11905-11906/2019 dated 10.10.2019,wherein this Tribunal has passed the following order: "4. I have carefully considered the submissions made by both sides and perused the record. I find that the very same issue has been considered by this Tribunal in the case of Kkalpana Industries (India) Limited (supra) vide order dated 30.07.2019 wherein, by interpreting Rule 3 of Cenvat Credit Rules, it was held that input service used for job work, the Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai vs. Larsen & Tubro 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 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." 5. In view of the above, the issue is squarely covered. Therefore, the impugned order is set-aside. Appeals are allowed." From the above decision in the assessee's own case, the issue is no longer res-integra. Accordingly, the impugned order in the assessee's appeal is not sustainable and impugned order in Revenue's appeal is liable to be upheld. Accordingly, the assessee's appeal is allowed and revenue's appeal is dismissed. ( Order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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