TMI Blog2018 (5) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... MESH NAIR, MEMBER (JUDICIAL) AND SHRI RAJU, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate For Appellant Shri Sanjay Hasija, Supdt. (AR) For Respondent Per: Ramesh Nair The facts of the case are that the appellant are manufacturer of paper and paper board falling under Chapter 48 of the Central Excise Tariff Act, 1985. They are availing CENVAT Credit under Rule 3 of the CENVAT Credit Rules, 2002. The appellants are sending their goods namely, Coating Base Map-Litho 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 as permitted by the Assistant Commissioner of Central Excise, Division Chandrapur. The job-worker purcha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods from the job-worker's premises under Rule 4(6) of the CENVAT Credit Rules, 2004. Therefore, the entire manufacturing processes, which take place either at appellant's factory or partly at the job-worker's premises, are on behalf of the appellant. Therefore, till the manufacture of goods and removal thereof from the premises of the job-worker, credits in respect of the inputs are admissible. He placed reliance on the following decisions: - (a) Mahadev Industries Vs. Commissioner of Central Excise - 2000 (115) ELT 452 (Tri) (b) CCE vs. Modernova Plastyles Pvt. Ltd. - 2015 (323) ELT 312 (Born) (c) CCE Vs. Sunshine Chemicals Industries - 2010 (262) ELT 110 (Guj). He further submits that this Tribunal in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 214/86-Central Excise, dated the 25th March, 1986, published in the Gazette of India vide number G.S.R. 547(E), dated the 25th March, 1986, and received by the manufacturer for use in, or in relation to, the manufacture of final product, on or after the 10th day of September, 2004. ' From the above provisions, it can be seen that the CENVAT Credit is allowed not only on the input received in the factory of the manufacturer of the final product but also the input used in the manufacture of intermediate product by a job-worker availing the benefit of exemption under Notification No. 214/86-CE dated 25.3.1986. In view of this specific prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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