TMI Blog2011 (2) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... lized in manufacture of their own goods as well as processing of goods on job work - Under the circular of the Board as well as the scheme or the Rules, cenvat credit is permissible to a job worker or even to a manufacturer at intermediate stage in respect of inputs like lubricants, soaps, chemical etc. On final products - As per the judgment of larger Bench in Sterlite Industries (I) Ltd. Vs. Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without payment of duty? ii) Whether the ld. CESTAT is correct in allowing the Cenvat Credit by placing reliance on the decision of the ld. CESTAT in the case of Sterlite Industries (I) Ltd. V. C.C.E. Pune [2005 (183) ELT353 (Tri.-L.B.)] without taking into cognizance the provisions of Rules 2(d), 2(f), 3 and 4(5) (a) of Cenvat Credit Rules, 2001 Rule 2(e), 2 (g), 3 4 (5)(a) of Cenvat Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that there was an amendment to Rules from 1.4.2003 allowing benefit of cenvat credit on inputs used by the job workers. It was further observed as under:- As per said circular in para A(h), Processors who undertake job work and also do processing on their own and obtain dye and chemicals can take credit of duty paid on such dyes and chemicals even if some of these inputs were used in mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extile articles, the relaxation in the obligation of manufacture of dutiable exempted goods provided under the sub-rule 1 of the rule 6 is available to the noticee. In view of the above discussion, I find that the noticee has correctly taken the credit on inputs the same was admissible. 3. The above view has been upheld by the Commissioner (Appeals) as well as the Tribunal. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We are unable to accept the submission. The Adjudicating Authority, the Commissioner (Appeals) as well as the Tribunal have rightly held that clearing goods at intermediate stage was not at par with clearing of exempted goods. Under the circular of the Board as well as the scheme or the Rules, cenvat credit is permissible to a job worker or even to a manufacturer at intermediate stage in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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