TMI Blog2016 (10) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... take credit on inputs and input service. Capital goods- moulds and dies ultimately used for manufacturing dutiable products - Held that: - the decision in the case of BHARAT FORGE LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE-III [2003 (10) TMI 175 - CESTAT, MUMBAI] relied upon where CBEC circular dated 3-4-2000 referred in which the Board has clarified that Cenvat credit should not be denied if the inputs are used in the intermediate of the final products even if the intermediate is exempt from payment of duty - credit allowed on capital goods which are used for manufacture of dutiable goods. Security services received in the factory - Held that: - as per Rule (2(l) of Cenvat Credit Rules, 2004 as held by the Hon'ble Bombay High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods under Rule 4(5) (a) of Cenvat Credit Rules, 2004 and received back in the factory. The documentary evidence to that effect has been filed by the respondents on 28.10.2015 before the adjudicating authority and the same has not been considered but the same has been considered by the Commissioner (Appeals). Therefore, I do not find any infirmity in the impugned order to allow the credit on the capital goods to the respondents. (b) The credit taken on inputs and input service used for manufacturing of job work goods 5. As the principal manufacturer is discharging duty liability on job work goods, in that circumstance, the respondent is entitled to take credit on inputs and input service. This issue has already been settled by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovery of Cenvat credit and imposition of penalty and allow the appeal. 7. Therefore, I find that the respondent has correctly taken the credit on capital goods which are used for manufacture of dutiable goods. (d) The credit taken on security services received in the factory of the respondent. 8. The respondent has availed the credit on security services in the course of their business of manufacturing of dutiable goods, therefore, as per Rule (2(l) of Cenvat Credit Rules, 2004 as held by the Hon'ble Bombay High Court in the case of Ultratech Cement 2010 (20) STR 577 (Bom.). the respondent has credit correctly on security services. 9. In view of above, I do not find any infirmity in the impugned order and the same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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