TMI Blog2018 (8) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... e as a Cenvat Credit to the appellant - Held that:- N/N. 214/86-CE was not availed by the job worker, instead he paid the excise duty on the job worked goods. The department has raised no objection with regard to the payment of duty by the job worker. In such case, the duty was legally stand paid by the job worker. Even if, the job worker has not availed the exemption notification No. 214/86-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/86-CE opted for payment of excise duty on the job worked goods cleared on payment of duty to the appellant. Appellant have availed the Cenvat Credit of the duty so paid by the job worker. The case of the department is that the job worker was supposed to avail the exemption Notification No. 214/86-CE dated 25.03.86, therefore, whatever duty was paid by the job worker shall not be available as a C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a declaration, therefore, there is no suppression of fact. He also submits that the Ld. Commissioner (Appeals) has gone beyond the scope of SCN inasmuch as he has disallowed the Cenvat Credit on the ground that the appellant has availed the double benefit once the credit at the time of receipt of the raw material and subsequently on the duty paid by the job worker. In this regard he submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Tirupati Metal Works vs CCE Delhi-II 2017-TIOL-4112-CESTAT-DEL Auto Valves Engine Components Ltd. vs CCE 2017-TIOL-1022-CESTAT-MUM 4. I have carefully considered the submissions made by both the sides and perused the records. 5. The issue raised in the SCN is limited that the job worker, though entitled for Notification 214/86-CE but opted to pay the excise duty for that reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the job worker whether to avail the exemption or not, unlike an unconditional notification Section 5A clearly stipulates that the exemption which is granted absolutely that means carrying no condition should be compulsorily y availed by an assessee. However, such compulsion is not available in case of a conditional notification, therefore even if, the job worker has not availed the exemption n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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