TMI Blog2015 (10) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qual to the duty was also imposed. The said order was challenged before Commissioner (Appeals) who also confirmed the order of adjudication. Therefore, appellant is before me in appeal. 3. The learned Counsel appearing on behalf of the appellant submits that the appellant sent the goods directly to the job worker for conversion into wire mesh and same has been received by them after conversion from the job worker. Therefore, they have taken Cenvat credit correctly and goods were sent as per the job work for processing under Rule 4(5)(A) of the Cenvat Credit Rules, 2004. In these circumstances, Cenvat credit cannot be denied. He further submits that the invoices issued by the job worker shows that the job worker has charged VAT on the job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and to verify the contents of the appellants is correct or not. If audit would not have been done, the availment of Cenvat credit could not have been revealed, therefore limitation period is rightly invoked. 5. Heard the parties. Considered the submissions. 6. On perusal of the record, I find that the appellant has placed the purchase order to supply all the goods to M/s. Nowrangroy Rameshwar, Paharganj, Delhi with the directions that the goods are required to be delivered at National Wire Netting Agency, the job worker. In pursuance of the purchase order, the invoices were raised in the name of appellant and the goods were delivered to M/s. National Wire Netting Agency, which were received by the appellant after processing. On perusa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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