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2013 (7) TMI 750 - AT - Central ExciseCenvat Credit on Input - Direct dispatch of material to Job Worker's premises - M/s Aristo Exports, Daman (the unit) is engaged in the manufacture and hold Central Excise registration for the same - During the course of CERA audit observed that the inputs viz. PP REPOL supplied by M/s Reliance industries Ltd, Jamnagar/ were directly sent to M/s Aristo Plast Enterprise Pvt. Ltd., Palghar, Maharashtra, for job work – Held that:- As per sub rule 5(a) of Rule 4 of Cenvat Credit Rules, 2004, an assessee is eligible to avail the cenvat credit of the inputs if goods are manufactured out of the inputs delivered to the job worker - There is no dispute as to purchases of the inputs and receipt of the processed goods from the job worker’s premises in the hands of appellant - Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises – Decided in favor of Assessee.
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