TaxTMI 
TaxTMI 
2004 (2) TMI 647
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....or the Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellants filed this appeal against the order in appeal passed by the Commissioner (Appeals) whereby the benefit of Cenvat credit was denied to the appellants on the ground that appellants are not entitled to take credit in respect of the invoices issued by the ap....
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.... invoices. This credit was denied on the ground that the appellants cannot take credit in respect of the goods cleared by them. 4. The contention of the appellants is that as per the Rule 57AB of Cenvat, the Credit Rules when inputs were cleared as such, the Cenvat credit may be used for payment of duty on such inputs and the manufacturer shall pay the appropriate duty as if such inputs have....
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....taking credits is not contrary to the provisions of Central Excise Rules. Therefore, the demand is not sustainable. 5. The contention of the Revenue is that as appellants were not in fact clearing the goods from the factory and appellants were only the job worker of TISCO, therefore, they cannot issue the invoices in their own name and availed credit on such inputs. 6. We find that in ....