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2016 (11) TMI 779 - CESTAT NEW DELHI

2016 (11) TMI 779 - CESTAT NEW DELHI - TMI - CENVAT credit - job work - GTA service - benefit of N/N. 214/86 - outward transportation of goods from the place of removal, which is their factory - Held that: - There is no difference between the inputs and input services credit and the issue being the same i.e. clearance of goods for job work in terms of N/N. 214/86-CE, the denial of credit, whether it be on inputs or on input services, cannot be upheld. - As regards the credit in respect of ou .....

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subsequent to same is remanded for fresh decision. - Appeal allowed - matter on remand - decided partly in favor of appellant. - Appeal No. E/3680/2010-EX(SM) - Final Order No. 54105/2016-EX (SM) - Dated:- 17-10-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Arvind Arora, Advocate for the Applicants Shri R.K. Mishra, DR for the Respondent ORDER Per Archana Wadhwa The Appellants manufacture goods on which excise duty is payable as also goods which are exempt from excise duty under Notific .....

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y 2008. 2. Revenue was of the view that under provisions of Rule 6 of Cenvat Credit Rules, the Appellants should reverse Cenvat Credit corresponding to that taken on inputs and input services used in the manufacture of goods exempt under Notification 214/86-CE. Revenue was also of the view that the Appellants were not eligible for Cenvat credit on account of outward transportation of the said goods to the premises of buyers. Three Show Cause Notices issued demanding reversal of Cenvat Credit on .....

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n argument of the Appellants is that the exemption under Notification 214/86 is an exemption for intermediate product to be used by the principal in the manufacture of dutiable goods and this exemption is on a different footing as compared to other exemption and they are eligible to take Cenvat credit on the inputs used in such intermediate goods. They rely on the decision of the Larger Bench of Tribunal in Sterlite Industries (I) Ltd Vs. CCE-2005 (183) ELT (Tri-LB). They further point out that .....

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edit Rules has been amended. 4. The Ld SDR argues that, Cenvat credit can be taken only on inputs and input services used in the manufacture of dutiable final product and there is no exemption for Notification 214/86-CE among the various exceptions to this general Rule mentioned in Rule 6 (6) of Cenvat Credit Rules. 5. In the case of credit on outward transportation of goods, he relies on para 8 of the circular No. 97/8/2007 dated 23/08/2007, issued by CBEC and argues that Cenvat Credit cannot b .....

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