2009 (5) TMI 734

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.... availing the benefit of Cenvat Credit on the inputs purchased by them and used in manufacture of above final product. The appellants procured furnace oil and availed credit for duty paid thereon. The said furnace oil was used by them for job work manufactured goods also. The said job work was being carried out by them on behalf of the principle manufacturer and in terms of Notification No. 214/1986-C.E., dated. 25-3-86. The said notification allows the principle manufacturer to send various inputs as well as intermediate product to the job worker under the cover of 57F challan. The goods after being manufactured by job worker are returned to the principle manufacturer, who clears the same on payment of duty or uses the same further in the ....

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....hority nor the appellant has viewed the dispute from this angle. 3. Assailing the above observations made by Commissioner (Appeals), learned advocate Shri P.M. Dave submits that entire essence of Notification No. 214/86 is that principle manufacturer is entitled to clear the input or intermediate product to the job worker subject to the condition that the goods manufactured by job worker are received back by him in his factory and further used in the manufacture of final product, which is to be cleared on payment of duty. As such, principle manufacturer has to give an undertaking to the job worker's Central Excise authority, in terms of said notification that the goods received back from the job worker would be further used in the m....