Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 838 - AT - Central ExciseReversal of MODVAT/CENVAT credit - applicability of Rule 6(3) of CCR, 2002 - job worked goods being exempted from duty - Held that: - Once there is nexus of the job worked goods with the finished goods produced by the principal manufacturer, denial of CENVAT credit to the job worker for use of input in the intermediate goods exempt from duty in terms of the above Notification would be unjust if the principal manufacturer has not claimed CENVAT credit in respect of inputs of job worker used in the job worked goods of principal manufacturer. However, it is required on the part of the learned Commissioner (Appeals) to conduct an enquiry and examine the record of the principal manufacturer M/s. DSM Anti-Infectives India Pvt. Ltd. and find out whether the job worked goods were properly accounted for at both the ends and whether such job worked goods had undergone the process of manufacture of final product and whether the final output has undergone suffering of excise duty and whether the principal manufacturer has claimed Cenvat credit on the inputs of job worker since job worker was exempt from payment of duty. Appeal allowed by way of remand.
|