TMI Blog2007 (3) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... 628-3630/2005 - Final OrderNos. A/557-559/2007-WZB/C -IV/(SMB)/Mum - Dated:- 30-3-2007 - [Order] - Heard both sides. The issue relates to denial of Cenvat credit amounting to Rs. 63,609/- on the ground that no manufacturing activity took place in their premises during the period, in dispute (Sept, 2001 to Oct, 2002). 2. The contention of the appellant is that though they have obtained Registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer. 3. The appellants also rely upon Bata India Ltd. v. CCE, Bangalore-II, Commissionerate, 2006 (199) E.L.T. 847 (Tri.-Bang). In the above case M/s. Bata India Ltd. got manufactured their goods through their job worker due to labour problem and cleared the final goods from the premises of the job worker, after obtaining permission. Therefore, M/s. Bata India is treated as manufacturer. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to that these goods are cleared from the job worker. Therefore the question of obtaining permission does not arise and moreover the Show Cause Notice do not highlight the same. The denial of the credit is only on the ground that the appellants are not the manufacturer in view of non- availability of the facility of manufacturing goods. Now the position is well settled by the above two referred dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
