Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 178 - CESTAT MUMBAICENVAT credit - job work - eligible input - furnace oil procured and delivered to the factory of manufacture but transferred to job worker to produce and supply ‘steam’ required in the factory of the appellant - denial on the ground that the place of production of ‘steam’ is not the factory of production for which furnace oil had been procured and, hence, not in compliance with the definition of input in rule 2(k) of CCR - Held that: - appellants had, in their reply, asserted that coal is the fuel used in the boiler at the premises of the sister unit and, hence, the utilisation of furnace oil at the premises of associate unit in the process is itself in question - also, job work does not apply to production of consumables to be used by the appellant owing to the definition of ‘job work' in rule 2(n) of CCR, 2004 - appeal allowed - decided in favor of appellant.
|