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2016 (11) TMI 1204 - CESTAT MUMBAI

2016 (11) TMI 1204 - CESTAT MUMBAI - TMI - Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004, hence was not supposed to pay the duty, is justified? - Held that: - firstly the manufacture of Co2 Gas and filling it into cylinder is an activity of manufacture and duty is required to be paid. Secondly, even if it is accepted that activity of job worker is not amount t .....

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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. Cenvat credit was denied on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004, hence was not suppo .....

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for the appellant submits that job worker is a manufacturer of Co2 gas which is excisable commodity. The appellant have supplied cylinder and valve to the job worker, the job worker on the value of Co2 gas cylinder and valve paid excise duty as a manufacturer of Co2 gas and filling into cylinder is amount to manufacture. Therefore the job worker has correctly paid the duty which appellant has availed as Cenvat. He submits that the dispute is related to payment of duty on the job work goods for .....

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. 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 th .....

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oods on which duty had been paid at the time of removal thereof are brought to any factory for being re-made, refined, re-conditioned or for any other reason, the assessee shall state the particulars of such receipt in his records and shall be entitled to take CENVAT credit of the duty paid as if such goods are received as inputs under the CENVAT Credit Rules, 2002 and utilise this credit according to the said rules. (2) If the process to which the goods are subjected before being removed does n .....

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