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2010 (3) TMI 393 - CESTAT, NEW DELHICenvat Credit- The respondent are manufacturers of M.S. ingots as well as Alloys Steel Ingots from Sponge Iron, they were also availing Cenvat credit facility in respect of inputs used in or in relation to the manufacture of finished products. Held that- The product which can be sent to job worker must have the character of input either as such or partially processed, but it cannot be the finished product as the finished product ceases to be input as such or partially processed input. - Therefore, Rule 4(6) has no applicability and the respondent’s request for sending the Alloy Steel Ingots without payment of duty to the job worker for manufacture of Alloy Steel bars and removal of Alloy Steel bars from job worker’s premises, cannot be allowed. Commissioner (Appeals)’s order on this point is not correct and the same is set aside. Revenue’s appeal is allowed.
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