2007 (3) TMI 156

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....envat credit amounting to Rs. 63,609/- on the ground that no manufacturing activity took place in their premises during the period, in dispute (Sept, 2001 to Oct, 2002). 2. The contention of the appellant is that though they have obtained Registration Certificate, they have carried out the manufacturing activity at the premises of their job worker by supplying the raw material. After manufactur....

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....ase M/s. Bata India Ltd. got manufactured their goods through their job worker due to labour problem and cleared the final goods from the premises of the job worker, after obtaining permission. Therefore, M/s. Bata India is treated as manufacturer. The appellants derive support from the above referred two decisions. 4. The learned DR. Shri Lama tried to distinguish the case on the ground that t....

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....e do not highlight the same. The denial of the credit is only on the ground that the appellants are not the manufacturer in view of non- availability of the facility of manufacturing goods. Now the position is well settled by the above two referred decisions in favour of the appellant. Therefore, there appears to be no ground to take different view as contended by Mr. Lama, the learned DR. 6. T....