2019 (11) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r (Technical) Ms. Padmavathi Patil, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that the appellants are job workers who manufactured soap and detergents for principal manufacturer M/s. Hindustan Uni Lever Ltd. (HUL). They were availing CENVAT credit of duties paid on inputs received indigenously as well as imported goods. It was not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....argued the matter. It is submitted by her that credit can be availed by the job worker based on duty paying document which is in the name of principal manufacturer. Rule 9(1) of CENVAT Credit Rules prescribes the documents on which credit can be taken. It is not stated in Rule 9 that the document should contain the name of the person availing the credit. Further, all particulars required for avail....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rted in 2010 (260) ELT A83 (SC) and Marmagoa Steel Ltd. Vs. Union of India - 2005 (192) ELT 82 (Bom.). 3. The ld. AR Shri S. Govindarajan appeared on behalf of the department. He submitted that the requirement that the name of the appellant has to be mentioned in the document on which credit is availed is a substantial condition and which has to be fulfilled. Therefore the credit has been right....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntain the name of HUL and not that of the appellant. It is pertinent to note that HUL has given a separate declaration to the effect that the goods are to be sent directly to the appellant's premises and that credit would be taken by the appellant. We find that the provisions contained in Rule 9 does not make any requirement that the name of the person who is availing the credit has to be mandator....