TMI Blog2017 (3) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT MUMBAI] wherein it was held that it is immaterial if the scrap has been generated at the end of job worker who is availing SSI exemption on the scrap - the appellant is entitled for cenvat credit on inputs which contained in waste and scrap generated at the end of job worker who is availing the benefit of SSI Exemption - credit allowed - appeal allowed - decided in favor of appellant. - E/29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used for manufacture of dutiable final products. The job workers were not clearing the scrap on payment of duty since they were functioning under the SSI exemption. In this case, the show cause notice were issued to the appellant where the job workers were availing the benefit of the SSI Exemption and clearing waste and scrap generated during the process the Job workers without payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f job workers. a. CCE V. Rocket Engineers Corporation Ltd., 2008 (223) ELT 347 (Bom.); b. International Tobacco Co. Ltd. V. Commissioner - 2004 (165) ELT 314 (Tribunal); c. Emco Ltd. V Commissioner - 2008 (223) ELT 613 (Tribunal) d. National Engineering Ind. Ltd. V. Commissioner, 2015 (323) ELT 205 (Tri. Del.); and e. Mahindra Hinoday Indusries Ltd. V. Commissioner - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, it is immaterial if the scrap has been generated at the end of job worker who is availing SSI exemption on the scrap. In these circumstances, the appellant is entitled for cenvat credit on inputs which contained in waste and scrap generated at the end of job worker. With these observations, I do not find any merits in the impugned order therefore, the same is set aside. The appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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