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2015 (11) TMI 246 - AT - Central ExciseDenial of CENVAT Credit - Credit in respect of imported fitment which has been cleared under Rule 4(5)(a) on job work challan to M/s. NSSL and M/s. NSSL has carried out process of fitting of fitment in the cylinder head and the said final products have been exported directly from the premises of Job worker - Held that:- It is observed that even though partly goods were manufactured by the job worker but part of the process i.e. fitting of fitment supplied by the appellant was carried out by the job worker on behalf of the appellant and thereafter the final product has been completed, the said final product since then exported on behalf of the appellant only therefore even though part manufacturing carried out by job worker on their own since entire final product is complete on behalf of the appellant and said final product has been exported on behalf of the appellant they are legally entitled for Cenvat Credit in respect of fitment. From the records, it is observed that the supply of fitment by the appellant under Rule 4(5)(a), use of said fitment for export goods and the export of the final product though from the premises of the job worker ie M/s. NSSL is not under dispute, on the basis of invoices, ARE 1 and other export documents, the Cenvat Credit in respect of fitment used in the export goods cannot be denied. - from where the goods have been exported is not much of relevance, it is export irrespective of locations, either from the appellants premises or from the job workers premises(M/s. NSSL) the Cenvat Credit should be allowed on input used in the export goods. In view of my above discussion, I am of the considered view that appellant is entitled for the Cenvat Credit in respect of fitment used in the final product by the job worker M/s. NSSL and cleared final product from the premises of job worker for export on behalf of the appellant. - Decided in favour of assessee.
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