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2016 (8) TMI 698 - CESTAT NEW DELHI

2016 (8) TMI 698 - CESTAT NEW DELHI - 2016 (341) E.L.T. 442 (Tri. - Del.) - Cenvat credit - job work - received iron ore on behalf of its sister unit, converted the same into concentrate and returned the same to its sister unit without payment of duty - no evidence that appellant was operating under job work procedure and as the concentrate was cleared at nil rate of duty - Held that:- the appellant has been able to demonstrate by citing letter written to Superintendent of Central Excise, Jagdal .....

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s used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - Decided in favour of appellant - E/1543/2009-EX[DB] - Final Order No.52590/2016 - Dated:- 11-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Ms. Reena Khair, Advocate-For Appellant Mr. Yogesh Agarwal, DR-For Respondent ORDER Appeal has been filed against Order-in-Original dated 26.02.2009 in terms of which primary adjudicating authority disallowed Cenvat cre .....

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y though iron ore was received directly from National Mining Development Corporation (NMDC). The Commissioner in his adjudication order held that there was no evidence that the appellant was operating under job work procedure and as the concentrate was cleared at nil rate of duty, the impugned credit was not admissible and as a consequence passed the above order. 3. Ld. advocate for the appellant submits as under:- (i) The Commissioner is not right in holding that the appellant was not operating .....

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it and the appellant also returned the same by filling the portion of the challan meant for job worker. (iii) She cited the judgements of Madras High Court in the case of CCE, Chennai Vs. Kyungshin Industrial Motherson Ltd. [2016 (332) ELT 69 (Mad.)], wherein it has been held that the appellant is entitled to avail Cenvat credit on inputs used for manufacture of the goods returned without payment of duty to the principal manufacturer. She also cited CESTAT judgement in the case of Sterlite Indus .....

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07, passed by Commissioner, Raipur, wherein the process of converting ore into concentrate has been held to be amounting to manufacture and that no appeal has been filed against the said order of the Commissioner. 4. Ld. Departmental Representative, on the other hand, submits that there was no evidence that the appellant followed the prescribed procedure of job worker and therefore could not qualify to be called job worker and resultantly, the judgements cited by the appellant would be of no hel .....

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was essentially working as a job worker entitled to the benefit of Notification No.214/86-CE. In such a situation, judgement in the case of JBF Industries Vs. CCES&T, Vapi (supra) covers the issue in favour of the appellant as in that judgement it was held that input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. Similar view was held by Madras High Court in the case of CCE, Chennai Vs. Kyugshin Industrial Motherson Ltd. (supra), .....

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