TMI Blog2017 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... process is itself in question - also, job work does not apply to production of consumables to be used by the appellant owing to the definition of ‘job work' in rule 2(n) of CCR, 2004 - appeal allowed - decided in favor of appellant. - E/1918 & 1919/2012 - A/86506-86507/17/SMB - Dated:- 27-3-2017 - Shri C J Mathew, Member (Technical) Shri Manoj Chauhan, Chartered Accountant for the appellant Shri Ashuthosh Nath, Asstt. Commissioner (AR) for the respondent ORDER The issue for determination in this appeal filed by M/s Bharat Chemicals against order-in-appeal no.BR/77-78/2012 dated 4 th September 2012 is the admissibility of CENVAT credit of ₹ 1,33,446/- availed on furnace oil procured and delivered to the factory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory to job work test, repair etc but ultimately used in the final product, is allowable.' 3. This Tribunal in Commissioner of Central Excise Service Tax, Jaipur - II v. JK Cement Works [2015 (329) ELT 564 (Tri-Del)] has similarly held that the eligibility for CENVAT credit under CENVAT Credit Rules, 2004 is not impacted merely because electricity used in manufacturing of the final product was obtained from pet coke sent to a sister unit for the purpose. 4. The Hon'ble Supreme Court in Maruti Suzuki Ltd v. Commissioner of Central Excise, Delhi-III [2009 (240) ELT 641 (SC)] held that 16. In our earlier discussion, we have referred to two considerations as irrelevant, namely, use of input in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss and since the final product cannot emerge without the use of gas. Similarly, Heat Transfer Oil used as a heating medium in the manufacture of LAB is an eligible input since it has a persuasive role in the manufacturing process and without its use it is impossible to manufacture the final product. Therefore, none of the categories in the inclusive part of the definition would constitute relevant consideration per se. They become relevant only when the above crucial requirement of being used in or in relation to the manufacture stands complied with. In our view, one has to therefore read the definition in its entirety. 5. Learned Authorised Representative reiterated the findings of the lower authorities. It was also submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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