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2015 (9) TMI 984 - AT - Central ExciseDenial of CENVAT Credit - Notification No. 214/86-CE dated 25/3/1986 - Job worker - Held that:- Section2 (f) (i) even activity of completion of manufacture product is considered as manufacturer. Job workers admittedly engaged in the processing of component/parts which activity undoubtedly a manufacturing activity, accordingly the job worker is also a manufacturer. From Rule 2(n) also, it is clear that the manufacture takes place in the course of job work also therefore in the present case the job worker activity is manufacturing activity and the job work is also constitutes as manufacture. In view of this legal position the job worker being manufacturer, Cenvat credit was wrongly denied merely on the contention that the job worker is not the manufacturer. - Cenvat credit in respect of input services availed by the appellant during the course of job work manufacture in terms of Notification No. 214/86-CE is correctly admissible to them. Therefore both the lower authorities have gravely erred in disallowing the credit - impugned orders are set aside - Decided in favour of assessee.
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