TMI Blog2017 (4) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri H.M. Dixit, Asstt. Commissioner (AR) for the respondent ORDER The appellants are manufacturers of paper falling under Chapter 48 of the schedule to the Central Excise Tariff. They are availing cenvat credit under Rule 3 of Cenvat Credit Rules, 2004. The appellants are sending their goods viz. Coating Base Maplitho Paper Reels for coating purpose to job worker and for clearance thereof on payment of duty from the job worker's premises after required process is over. For the clearance of goods from job workers premises the appellants have obtained the permission from the department. The job worker purchased certain chemicals and other inputs to be used in the said processing and subsequently the job worker prepare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery 2005 (190) ELT 27 (T) * Flex Industries Ltd. vs. CCE 2006 (201) ELT 479 (T) * Mahadev Industries vs. CCE 2000 (115) ELT 452 (T) * Polyplastics Industries (I) Pvt. Ltd. 2016 (332) ELT 895 (Tri-Del) * CCE vs. Modernova Plastyles P. Ltd. 2015 (323) ELT 312 (Bom) * CCE vs. Sunrise Chemicals Industries 2010 (262) ELT 110 (Guj) * CCE vs. Ilgin Automotive P. Ltd. 2014 (299) ELT 129 (Mad.) * German Remedies Ltd. vs. CCE 2002 (144) ELT 606 (Tri-Mum) * Mahalaxmi Extrusions vs. CCE 2015-TIOL-934-CESTAT-AHM * TC Healthcare P. Ltd. 2015 (329) ELT 529 (T-Del) * CCE vs. Stelmac Ltd. 2017 (345) ELT 292 (T) 3. As regards revenue's appeal, she submits that since the cenvat credit was correctly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the job work goods of the appellants only. The identical issue has been considered in various judgments some of them cited by the ld. counsel. In the case of Vijayashree Instaprint Machinery (supra) this Tribunal held that duty paid inputs used by the job worker while manufacturing the goods from the raw material supplied by the principal manufacturer credit of duty paid by the job worker in respect of such inputs is available to the appellants. In the case of Flex Industries Ltd.(supra) the division bench of the Tribunal held that in case of job work, the raw material sent by the principal, credit in respect of duty paid input used by the job worker is available to the principal supplier of the raw material. As regards the judgment of G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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