TMI Blog2017 (5) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... job work - credit allowed - decided in favor of appellant. - E/2056/2012-SM - Final Order No. 53069/2017 - Dated:- 18-4-2017 - Mr. Ashok K. Arya, Member (Technical) Shri Naveen Mullick, Advocate - for the appellant Ms. Kanu Verma Kumar, D.R. - for the respondent ORDER M/s Jackson Co. is in appeal against Order-in-Appeal No. 33/2012 dated 13.4.2012 passed by Commissioner (Appeals), Delhi-I whereunder Cenvat credit amount of ₹ 29,25,544/- has been disallowed along with imposition of equivalent amount of penalty. 2. The brief facts are that the appellant sent their goods for job work under Notification No. 214/86-CE for paint work of canopy. The job work was given to M/s Inditex India. The appellant claims tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty by the job worker, though the scheme under Notification No. 214/86 does not provide so. There should be no hesitation in giving Cenvat credit for the said duty payment by Revenue, when other things are in order and there is no evasion or suppression or fraud involved. The ld. Counsel for the appellant has referred to CBEC Circular No. 766/82/2003-CX dated 15.12.2003 which makes a mention in its para 5 as under: 5. On the issue of availment of credit by the user-manufacturer, it is clarified that action against the consignee to reverse/recover the Cenvat credit availed of in such cases need not be resorted to as long as the bona fide, nature of the consignee s transaction is not in dispute. 4.2 The appellant has also referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove discussions, when the job worker has factually paid the duty and when as per the Notification No. 214/86, the appellant supplier, who sends the goods for job work is responsible for the payment of duty, there does not appear to be any wrong in claiming Cenvat credit for the duty paid on the job work. However, this is a peculiar case where duty was stated to have been paid by the job worker at the instance of Revenue audit and later Revenue issued show cause notice for denying Cenvat credit to the supplier of the goods who is the appellant for the duty paid by their job worker. 4.4 In the light of above discussions considering above facts and circumstances, the impugned order is set aside and appeal allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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