TaxTMI 
TaxTMI 
2010 (3) TMI 393
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....t Commissioner for sending Ingots under job work challans to a manufacturer of alloy steel bars in terms of the provisions of sub-rule (6) of Rule 4 of Cenvat Credit Rules, 2004 and also for clearance of the alloy steel bars from the job worker's premises. This request of the respondent was rejected by the Assistant Commissioner vide letter dated 12-10-07 on the ground that the goods which the respondent wanted to send to the job worker are, by themselves, finished products and not the inputs as such or partially processed and, hence, the provisions of Rule 4(6) are not applicable. The respondent filed an appeal to Commissioner (Appeals) against the Assistant Commissioner's decision communicated vide letter dated 10-12-07 and Commissioner (....
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....loy steel bars, for which they do not have the infrastructure, that for this reason, the respondent were manufacturing alloy steel ingots and wanted to send alloy steel ingots without payment of duty to job workers for manufacture of alloy steel bars, that alloy steel ingots have to be treated as intermediate product for the respondent, that the request made by the respondent is covered by the provisions of Rule 4(6) of Cenvat Credit Rules, and that Commissioner (Appeals)'s order, therefore, is correct. 3. I have carefully considered the submissions from both the sides and perused the records. 3.1 The respondent are manufacturers of M.S. Ingots and alloy steel ingots from Sponge Iron. Since they do not have the facility for manufacture of....
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....ion for removal of the inputs as such or partially processed, to job-worker and also for clearance of final product from job worker's premises. The sub-rule (6) of Rule 4 is reproduced below :- "The Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of the manufacturer of the final products, who has sent the inputs or partially processed inputs outside his factory to a job worker, may, by an order, which shall be valid for a financial year, in respect of removal of such input or partially processes inputs, and subject to such conditions as he may impose in the interest of revenue, including the manner in which duty, if leviable, is to be paid, allo....