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2012 (9) TMI 856 - AT - Central ExciseWaiver of pre deposit - Availment of CENVAT Credit - Inputs were sent by the appellants directly to the job worker’s premises without bringing the same first to their factory - Held that:- inputs, in question, were directly sent by the appellant to the job worker without first receiving the same in their factory. Rule 3(1) permits availment of credit by a manufacturer even if inputs, in respect of which credit had been availed, had been sent to the job worker for processing. In this case, we find there is no allegation of the department that the inputs received by the job worker, instead of being used for intended purpose, had been illicitly diverted. On perusal of Rule 4(6), we are of the prima facie view, that for availment of the facility to clear the finished goods from the job worker’s premises, it is not necessary that the inputs must be sent by the manufacturer from his factory - Prima facie case in favour of assessee - Stay granted.
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