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2015 (10) TMI 132 - AT - Central ExciseDenial of CENVAT Credit - Demand on the ground that appellant has placed purchase order to M/s. Nowrangroy Rameshwar to supply aluminium sheets/coils to be delivered directly to M/s. National Wire Netting Agency and taken the Cenvat credit on the invoices issued by M/s. Nowrangroy Rameshwar which is not correct - Held that:- Rates quoted on subject invoices are of job work charges only, although the job worker has paid the VAT thereon. For that, it cannot be concluded that the goods have been sold by the job worker to the appellant. The contention of the appellant that they have sent the goods to the job worker for further processing, if the goods have been processed by the job worker, then the shapes of the inputs received by the job worker would definitely go to a change and the manufactured goods will be a distinct product. - under Notification 214/86 the job worker is required to intimate the department that they are undertaking the activity of job worker and not required to pay duty but that fact has also been not verified by the department - appellant has purchased the goods from the supplier of the goods and sent directly to the job work purpose to the job workers which has been received by them after job work, the appellant is entitled to take Cenvat credit. Consequently the impugned order is set aside. - Decided in favour of assessee.
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