9911796707
TMI Blog2025 (5) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... se are as follows:- The appellant is a manufacturar of Refratory products. They entered into an agreement with M/s.Dalmia Cement (Bharat) Limited (herein thereafter called DCL) on 27.11.1997 wherein they undertook to carry out the job work of manufacturing the refratory products by using the basic raw materials supplied by DCL. They are the registered dealer under the Tamil Nadu Value Added Tax Act, 2006. They made the assessment for the year 2006 - 2007 under the Tamil Nadu Value Added Tax Act, 2006 as per the original assessment order dated 30.06.2008 passed against them. Subsequently, the assessment was revised by the assessing authority for the wrong claim of 'input tax credit' on capital goods for the reason that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Bench), Madurai, in MTA.No.48 of 2009. 3. Per contra, Mr.R.Suresh Kumar, the learned Additional Government Pleader for the respondent would submit that first of all, to claim benefit of input tax credit, the appellant should be a dealer and also manufacturing capital goods. In this case, the appellant is neither a dealer nor manufacturing capital goods. DCL produced the final products by using the products supplied by the appellant vide the job work. The job work does not come under the purview of the Act. Even though, there is no definition for 'job work' under TNVAT Act, it was incorborated in Rule 2(n) of the Cenvat Credit Rules, 2004, which reads as follows:- "(n) "job work" means processing or working upon of raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of taxable goods? iii) Whether the Appellate Tribunal is correct in holding that a plain reading of Section 19(2)(iv) of the TNVAT Act, 2006 clearly reveal that the purchase of goods and use of these goods as capital goods in the manufacture of taxable goods should be done by the same registered dealser who effects taxable sales of the manufactured goods? 6. To consider the petitioner's case, it is relevant to extract the material clause of the agreement which reads as follows:- And whereas DCB has approached SNCCIL for getting Refractory products manufactured on a job-work basis at SNCCIL's plant at Dalmiapuram so as to widen its range of Refractory products. That DCB shall supply the basic raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ratio laid down by the Hon'ble Supreme Court is applicable to the present case. 8. Another submission of the learned counsel for the assessee on the basis of the Clause (e) in Sub Rule (4) of Rule 10 of the TNVAT, 2007, is misconceived one for the reason that the same was incorporated in the Rule on 03.12.2008 i.e., much after the assessment made in this case. 9. In the result, all the questions of law framed by this Court were answered against the appellant/assessee and answered in favour of the respondent/Revenue. 10. In light of the abovesaid detailed discussion and the overwhelming reasons for the conclusion arrived at by the Courts in the judgment cited and discussed, the impugned order is perfectly valid in the eye of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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