Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 698 - AT - Central ExciseCenvat credit - job work - received iron ore on behalf of its sister unit, converted the same into concentrate and returned the same to its sister unit without payment of duty - no evidence that appellant was operating under job work procedure and as the concentrate was cleared at nil rate of duty - Held that:- the appellant has been able to demonstrate by citing letter written to Superintendent of Central Excise, Jagdalpur on 07.09.2007 intimating the Range officer that it would be operating under Rule 4(5)(a) of CENVAT Credit Rules, 2004 and challans for the movement of goods to and from the appellant that it was essentially working as a job worker entitled to the benefit of Notification No.214/86-CE. In such a situation, judgement in the case of JBF Industries Vs. CCES&T, Vapi [2014 (2) TMI 769 - CESTAT AHMEDABAD] covers the issue in favour of the appellant as in that judgement it was held that input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - Decided in favour of appellant
|