TMI Blog2016 (11) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 16 of Central Excise Rules, 2002. Even though the job worker’s activity is not a manufacture, they are entitle to avail the Cenvat credit and clear the goods on payment of duty equal to the amount of Cenvat credit availed and duty so paid by the job worker is available as Cenvat credit to the recipient - CENVAT credit allowed to the appellant on the duty paid legally - appeal allowed. - APPEAL NO. E/1499/12 - Order No. A/93057/16/SMB - Dated:- 13-6-2016 - Mr Ramesh Nair, Member(Judicial) Ms. Lalita S. Phadke, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent Order The fact of the case is that the appellant has availed Cenvat credit on receipt of duty paid job work. Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit cannot be denied. He submits that assessment of the duty paid by the job worker cannot be re-opened at the recipient s end i.e. appellant. 3. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the record. 5. I find that Cenvat credit was denied to the appellant only for the reason that on the job work goods supplied by the job worker for the reason that the job worker was not liable to pay the duty therefore duty so paid by the job worker cannot be allowed as Cenvat credit to the appellant as a recipient. I find that firstly the manufacture of Co2 Gas and filling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, refined, re-conditioned or for any other reason and may remove the goods subsequently subject to such conditions as may be specified by the [Principal Commissioner or Commissioner, as the case may be]. From the above clear provisions, even though the job worker s activity is not a manufacture, they are entitle to avail the Cenvat credit and clear the goods on payment of duty equal to the amount of Cenvat credit availed and duty so paid by the job worker is available as Cenvat credit to the recipient. I also agree with submission of the Ld. Counsel that once the duty payment at the job worker s end has not been disputed, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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