Cenvat credit for job-work exports upheld where inputs were used in export goods and premises of export was immaterial.

Cenvat credit on imported fitments sent to a job worker under Rule 4(5)(a) was admissible where the fitments were used in manufacturing export goods and the finished products were exported on behalf of the appellant. The movement of inputs, their use in the export product, and the export documentation were undisputed. The fact that export took place from the job worker's premises was held immaterial because the goods were completed and exported for the appellant's account. Denial of credit only on that ground was not justified, and the credit was held admissible.

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Issues: Whether Cenvat credit on imported fitments sent under Rule 4(5)(a) for job work was admissible when the finished goods were exported from the job worker's premises on behalf of the appellant.

Analysis: The fitments were cleared to the job worker under job work challans and were used in the manufacture of the export goods. The completed goods were exported on behalf of the appellant, and the records showed no dispute regarding the movement of inputs, use in the export product, or the export documentation. The place from which the export took place was held to be immaterial where the goods were finished and exported for the appellant's account. On these facts, the denial of credit merely because the final export occurred from the job worker's premises was not justified.

Conclusion: Cenvat credit was held admissible to the appellant on the fitments used by the job worker in the exported final products.

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