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TMI Blog2019 (6) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... artered Accountant For the Respondent : Shri S.K. Shukla, Superintendent (AR) ORDER The dispute in the instant case relates to availment of Cenvat credit in respect of capital goods exclusively used for the manufacture of goods on job work basis availing the benefit of Notification No. 214/86-CE. The Revenue sought to deny credit on the ground that the goods manufactured by the job workers are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job work of the goods received from the principal manufacturer. We find that the adjudicating authority's findings for denial of CENVAT credit on the capital goods is based only on the ground that the final product manufactured by the appellant during the relevant period was exempted and they could not have availed the CENVAT credit of Excise duty paid on capital goods. We find that the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processed by job worker on behalf of the parent manufacturer who ultimately pays the duty on the goods does not fall under the purview of exempted goods or goods chargeable to Nil rate of duty. Thus, the situation as envisaged is totally inapplicable in terms of Rule 6(2) of CENVAT Credit Rules, 2002 in relation to the concept of exempted goods." 8. It can be seen from the above reproduced parag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the CENVAT credit is allowed on the inputs which are used on such job work items, we do not find any valid reason to deny the CENVAT credit of Central Excise duty paid on capital goods,which were received by the appellant during the relevant period and used in the manufacturing of very same job worked goods." Since the above decision squarely covers the instant situation, the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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