TMI Blog2013 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... s no dispute as to purchases of the inputs and receipt of the processed goods from the job worker’s premises in the hands of appellant - Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job worker’s premises – Decided in favor of Assessee. - Appeal No.E/431/12 - Final Order No. A/10756/2013-WZB/AHD - Dated:- 13-6-2013 - Mr. M.V. Ravindran, J. For the Appellant: Shri S.J. Vyas, Adv For the Respondent: Shri M. Kutty, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against order in appeal No.CS/249/DMN/NDMN/2011-12, dt.22.03.12. 2. The facts of the case in brief are that M/s Aristo Exports, Daman (the unit) is engaged in the manufacture of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority. The first appellate authority also did not agree with the contentions raised by the appellant and upheld the order in original in toto. Hence this appeal. 4. Ld. counsel would draw my attention to the findings recorded by the authorities in the impugned order. He would also draw my attention to the documents vide which the goods were dispatched to their job worker. It is his submission that the main raw materials was delivered directly to the job workers on 29.01.06. It is his submission that subsequently they had issued the job work challan in the name of the job worker and entire quantity which was delivered to the job worker has come back after processing and was utilised in the manufacturing of final products, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue involved in this case is regarding the denial of cenvat credit on the inputs which were purchased by the appellant delivered directly to job worker. Entire case of the Revenue is only on the ground that the appellant should not have availed the cenvat credit of the inputs which were received on annexure of challans on subsequent day while the credit was availed on the earlier date. 7. On careful consideration of the submissions made by both sides and perusal of the records, I find that there is no dispute as to the delivery of the goods from the manufacturer to the job worker. It is also not in dispute as to the preparation of the job work challan by the appellant in the name of the job worker. It is seen from the said job work ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the premises of the provider of output service. 8. It can be seen from the above reproduced sub rule 5(a) of Rule 4 of Cenvat Credit Rules, 2004, that an assessee is eligible to avail the cenvat credit of the inputs if he is able to show that their goods are manufactured out of the inputs delivered to the job worker. In the case in hand, as already recorded by me, there is no dispute as to purchases of the inputs and receipt of the processed goods from the job workers premises in the hands of appellant. It can also be seen from the said rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of processed goods from the job workers premises, which is not in dispute in the case in hand. 9. Accordingly, in v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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