TMI Blog2018 (12) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as manufacturing of the assessee himself. Even, as per N/N. 214/86-CE dated 25.03.1986, in case of job worker, the principal manufacturer is required to pay duty - since the final product is cleared by the assessee as if it is manufacturing the excisable goods by them, they are clearly entitled for Cenvat credit - appeal allowed - decided in favor of appellant. - Appeal No. E/389/2009, E/400 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried out by the job workers and after return of the manufactured goods by job workers, the appellant was doing quality control test, packing, labeling and clearing the goods on payment of duty either by utilizing the cenvat credit or through PLA. The case of the department is that, as per the provisions of Rule 3(a) of Cenvat Credit Rules, since no manufacture process was being done in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the Additional Commissioner vide order dated 30.01.2009, confirmed the full demand along with interest and penalty of ₹ 20 Lakh on Shri Bhavesh P. Yadav was also imposed. Being aggrieved by the denovo order dated 30.01.2009, the assessee filed appeal before the ld. Commissioner (Appeals) which was allowed by the impugned order-in-appeal dated 25.11.2009. Being aggrieved by the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that, as per the Cenvat Credit Rules, the assessee is entitled to take the Cenvat credit in respect of inputs and capital goods. It is also provided in Rule 4(5)(a) of Cenvat Credit Rules, 2004 that the assessee can sent inputs and capital goods for job work and resultant manufactured goods should be returned back to the principal manufacturer within 180 days and the same can be cleared on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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