2015 (2) TMI 190

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....i D.D. Joshi, Supdt. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order for denying the input service credit availed by them for Goods Transport Agency service and Business Auxiliary Service availed by them as manufacturer of excisable goods on job work basis. 2. The brief facts of the case are that the appellants are the job worker and during the c....

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....re me. 4. Ld. counsel appeared on behalf of the appellant submits that as per Notification 214/86-C.E., dated 25-3-1986, the job worker can receive the goods from the principal manufacturer without payment of duty and after processing the goods, the job worker can clear the goods without payment of duty and further as per Notification 8/2005, dated 1-3-2005 again the job worker was allowed....

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.... issue is to be examined in the scenario whether the final product has suffered duty or not. As per Notification 214/86 the job worker can receive the goods from the principal manufacturer without payment of duty and also procure the inputs on payment of duty and can avail the credit. He is also entitled to clear the goods without payment of duty to the principal manufacturer who cleared the final....