TMI Blog2018 (3) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the show cause notice that these were put to use at a place other than that of job-worker. It is inconceivable that the job-worker may find a use for these equipments in any other manufacture. The definition of “input service” in rule 2(l) of CENVAT Credit Rules, 2004 is of sufficient latitude to allow service used directly or indirectly in relation to manufacture of final products. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h interest thereon, and imposition of penalty of ₹ 1,50,000/- under rule 15(1) of CENVAT Credit Rules, 2004. 2. Appellant had supplied cranes, forklifts, diesel generator sets and trailers to their job-worker for movement of goods that were being subject to processing within the job-workers premises. Relying upon the decision of Commissioner of Central Excise, Nagpur v. Manikgarh Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job-worker. Learned Authorised Representative contends that the usage of said tangible goods in or in relation to the manufacturing process had not been evidenced before the lower authorities by the appellant. 4. The goods in question are crane, diesel generator sets and other equipments for movement of heavy articles. These are essential in manufacturing process and there is no allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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