2019 (7) TMI 1691

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....nt For the Respondent: Shri T.K. Sikdar, Asst. Commissioner(AR) JUDGMENT Ramesh Nair,  The issue involved is that whether the appellant being a job worker is entitled for the Cenvat Credit on certain inputs used in the manufacture of job work goods when the job work is carried out under notification 214/86-CE. The case of the department is that since the appellant is using the inputs....

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....er (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have heard both sides and perused the records. I find that the only reason for denial of the credit is that the appellant is using inputs in the job work goods which is exempted under notification 214/86-CE. I find that there is specific provision under Rule 3 of Cenvat Credit Rules, 2004 wherein the ....

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....a, part II, Section 3,subsection(i),vide number G.S.R. 265(E), dated, the 31st March,2003. paid on- (i) any input or capital goods received in the factory of manufacture of final product or premises of the provider of output service on or after the 10th day of September, 2004; and (ii) any input service received by the manufacturer of final product or by the provider of output se....