TMI Blog2017 (12) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... built on the assertion that the goods on which credit has been availed, whether invoice to job worker or the appellant, are used by the job worker for the erection of the plant/machinery/equipment specified in the show cause notice. It is apparent that there is no requirement under the Cenvat Credit Rules, 2002 for the manufacturer availing credit to himself purchase the goods. Appeal allowed - decided in favor of appellant. - E/1733/06 - A/90986/17 - Dated:- 29-11-2017 - Shri Ramesh Nair, Member ( Judicial ) And Shri Raju, Member ( Technical ) None for Appellant Shri A.B. Kulgod, Asstt. Commr. ( A. R ) for respondent ORDER Per : Raju This appeal has been filed by M/s. Shree Dutta SSK Ltd. against confirmatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or 12.10.2002 40000/-per ton 2 Zero Mill M/s. S. S. Engineers, Bhosari 19.02.2003 18700000 3 Boiler M/s. S. S. Engineers, Bhosari 19.02.2003 27500000 The ground for denying cenvat credit was that the goods have been used by job workers and not by the appellant. The main argument for refusal to grant cenvat credit are listed in para 8 9 of show cause notice which reads as under: 8. It is also seen that the sellers have manufactured some parts of the machinery, some parts were procured from other sources and some parts were as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork in connection with the above purchase orders and agreements. The purchase order and agreements price of all the above mentioned machinery's is inclusive of all the items and cost of all other items that are required for completing the erection and commissioning of the machinery and equipments as per the scope of services and work. 9. It has been held in several judicial pronouncements that a manufacturer is the one who actually undertakes manufacturing activity. In the instant case, M/s. Samruddha India, Ppune and M/s. S.S. Engineers, Bhosari had actually engaged in the manufacture of the machineries and equipments of the Sugar Plant at site, which was handed over to M/s. Shree Datta S.S.K. after satisfactory trials. Thus, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract agreement included supervision of erection charges, all types of taxes, duties and octroi. He pointed out that it was duty of job workers were required to purchase all material, components, parts etc. He pointed out that in these circumstances the job workers become a manufacturer. He argued that just because the invoices are issued in the name of appellant though some were purchased by the job worker, credit cannot be allowed. He relied on the decision of Tribunal in the case of S.S. Engineers Vs. Commissioner of Central Excise, Pune - 2008 (221) E.L.T. 54 (Tri.-Mumbai) to ascertain as sugar plant installed/assembled at site is not excisable. He also relied on the decision of Hon ble Apex Court in the case of Collector Vs. Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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