2019 (6) TMI 1491

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.... Appellant : Shri Mehul Jivani, Chartered Accountant For the Respondent : Shri S.K. Shukla, Superintendent (AR) ORDER The dispute in the instant case relates to availment of Cenvat credit in respect of capital goods exclusively used for the manufacture of goods on job work basis availing the benefit of Notification No. 214/86-CE. The Revenue sought to deny credit on the ground that the go....

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....ured on payment of duty for the purpose of completing the job work of the goods received from the principal manufacturer. We find that the adjudicating authority's findings for denial of CENVAT credit on the capital goods is based only on the ground that the final product manufactured by the appellant during the relevant period was exempted and they could not have availed the CENVAT credit of Exci....

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....er i.e. processor. Thus, I find that the goods manufactured/processed by job worker on behalf of the parent manufacturer who ultimately pays the duty on the goods does not fall under the purview of exempted goods or goods chargeable to Nil rate of duty. Thus, the situation as envisaged is totally inapplicable in terms of Rule 6(2) of CENVAT Credit Rules, 2002 in relation to the concept of exempted....