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2020 (2) TMI 111 - AT - Service TaxCENVAT Credit - Providing Job work services - Business Auxiliary Service - benefit of N/N. 8/2005-ST - Manufactured goods liable to duty of excise - HELD THAT:- The notification does not prescribe any condition of submission of proof of payment of excise duty by the principal manufacturer. The only condition is prescribed that on the final products manufactured by the client of the job worker, the excise duty is payable. Once the appellant have received the goods under Annexure-II Challans indicating rule 4(5)(a) of Cenvat Credit Rules, 2004. It is sufficient to establish that the final product of the principal manufacturer is chargeable to excise duty. If at all the adjudicating authority is not satisfied with this evidence, it is up to him to cross verify with the concerned Central Excise Jurisdiction offices of the principal manufacturers that are paying excise duty. Therefore the finding in this regard given by the adjudicating authority is absolutely incorrect and not acceptable. Time Limitation - HELD THAT:- In the present case the appellant admittedly received the raw material under the cover of Annexure-II Challans, which also indicates the supply of raw material in terms of Rule 4(5)(a) of Cenvat Credit Rules, 2004. All the transactions were duly recorded by the principal manufacturer as well as the appellant. Therefore, the demand for the extended period is not sustainable on the ground of time bar also. Since the adjudicating authority has not carried out any verification as regard payment of excise duty by the principal manufacturer and also with respect to the fact of revenue neutrality, the matter needs to go back - appeal allowed by way of remand.
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