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2015 (7) TMI 1010 - CESTAT AHMEDABAD

2015 (7) TMI 1010 - CESTAT AHMEDABAD - TMI - Cenvat Credit - Reversal in case of Job work availing Exemption under Notification No. 8/2005 dated 01.03.2005 - Rule 6 of Cenvat credit Rules 2004 - held that:- In various decision, it was observed that, Cenvat credit of input services was admissible to the job worker clearing goods to principal manufacturer under Notification Number 214/86-C.E. In view of the above, we hold that the provisions of Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be .....

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d by this bench in the case of JBF vs. C.C.E. & S.T, VAPI are relevant - Decided in favour of assessee. - Appeal No. : ST/13758/2014-SM - ORDER No. A/11053/2015 - Dated:- 20-7-2015 - Mr. H.K. Thakur, J. For Appellant : S.R. Dixit, Advocate For Respondent : Shri J. Nagori, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. VAD-EXCUS-002-APP-378-14-15 dated 03.09.2014 under which first appellate authority upheld OIO dated 01.10.2013 passed .....

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Vadodra- I vs. M/s Vidya Wires Pvt. Ltd. - [2014-TIOL-1800-CESTAT-AHM] (ii) JBF Industries vs. C.C.E, VAPI - [2014(34) S.T.R. 345 (Tri.- AHMD.)] 3. Shri J. Nagori (AR) appeared on behalf of the Revenue and strongly defended the order passed by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved is whether appellant is required to pay an amount at the rate of 8% or 6% under Rule 6 of Cenvat credit Rules 2004 When goods/services rendered by a job wo .....

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roduced blow- 6.1 The issue involved in the present proceedings is whether the Cenvat credit of input services taken by the appellant and used by them in the manufacture of job-worked goods (exempt under Notification No. 214/86-C.E.) is admissible to the appellant or not in view of the provisions contained in Rule 6(1) of the Cenvat Credit Rules, 2004. The demand has been confirmed against the appellant on the grounds that Service Tax credit proportionate to the services used in the manufacture .....

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this judgment the Larger Bench approved the law laid down by CESTAT in the case of Jindal Polymers [2001(43) RLT 680 (Tri.-Del) = 2001 (135) E.L.T. 657 (Tri.-Del)]. We find that in the mater of Jindal Polymers (supra), a division of Jindal Polyester Ltd., were engaged in the manufacture of polyester/polymer chips falling under Chapter 39 on job work basis or Jindal Polyester Ltd. They received main inputs viz. DMT and MEG from Jindal Polyester Ltd. for the purpose of processing/job work in term .....

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C of the Central Excise rules provided that Movat credit of duty paid on inputs used in the manufacture of final products cleared at nil rate of duty is not admissible if the provisions of Rule 57CC ibid are not followed. Following the ratio of Bajaj Tempo Case [1994 (69) E.L.T. 122], the Tribunal held in this case that the appellants were entitled to Modvat credit of duty paid on inputs procured on their own account & used in the manufacture of job-worked goods exempted under Notification N .....

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Reactions vs. C.C.E., Ahmedabad-I (Final Order No. A/497-498/WBZ/AHD/2010, dated 13.05.2010), The Tribunal has held that Cenvat credit of input services was admissible to the job worker clearing goods to principal manufacturer under Notification Number 214/86-C.E. In view of the above, we hold that the provisions of Rule 6(1) of the Cenvat Credit Rules, 2004 cannot be invoked for denying Cenvat credit of input services used by the appellant factory for manufacture of job-worked goods under Notif .....

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