TMI Blog2016 (5) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... HNICAL) For the Petitioner : Dr.B.N.Das, Consultant For the Respondent : Shri S.Nath, AC(AR) ORDER PER SHRI H.K.THAKUR. This Appeal has been filed by the Appellant against Order-in-Appeal No.25/CE/B-I/2012 dated 19.10.2012 passed by the Commissioner(Appeals) of Central Excise, Customs Service Tax, Bhubaneswar as First Appellate Authority, under which Order-in-Original dated 28.02.2011 passed by the Adjudicating authority has been upheld. 2. Dr.B.N.Das, (Consultant) appearing on behalf of the Appellant argued that the issue involved in the present proceedings is whether Appellant, being a job-worker, is eligible to take Cenvat Credit with respect to its own inputs purchased and used in the manufacture of inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the various case laws relied upon by the Appellant. 3. Shri S.Nath, AC(AR) appearing on behalf of the Revenue argued that Cenvat Credit can be taken only by the manufacturer, who discharges duty liability. That in the present case Appellant acting as a job-worker has not discharged any duty liability on the manufactured product and was not eligible to Cenvat Credit. Ld.AR strongly defended the order passed by the First Appellate Authority. 4. Heard both sides and perused the case records. The issue involved in this Appeal is whether Appellant job-worker will be eligible to take credit on inputs directly purchased and used in the manufacture of goods under job-work. Appellant is clearing the goods without payment of duty as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authorities/courts. Still it appears that message has not reached the concerned authorities. In the recent decision in the case of Claris Lifesciences Ltd. (supra) in para 26 this Court has observed as under : 26. Despite such clear and specific directions and authoritative pronouncements, act of issuance of show cause notice by the Deputy Commissioner is wholly impermissible and unpalatable and deserves to be quashed and struck down with a specific note of strong disapproval. The respondents simply could not have exercised the powers contained under the statute in such arbitrary exercise and in complete disregard to the pronouncement of this Court particularly reminding the Revenue authorities of the binding effect of decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t reached to the concerned authorities, we direct Respondent No. 2 - Central Board Excise and Customs, New Delhi to issue a detailed circular to all the adjudicating authorities considering the observations made by this Court in the present judgment and order as well as the law laid down by the Hon ble Supreme Court in various decisions referred to in the present judgment and order, within a period of 30 days from the date of receipt of the present order so that such eventuality may not happen again and again. 6. Respectfully following the case laws on the issue it has to be held that Cenvat Credit to the job-worker, on inputs directly purchased and used in the manufacture of finished/intermediate goods, will be admissible even if duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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