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2020 (10) TMI 756
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...., Advocate for the Appellant Shri Sanjiv Kinker, Superintendent (AR) for the Respondent ORDER The issue involved in both the appeals is that whether the appellants are entitled for Cenvat credit in respect of inputs procured by themselves and used in the manufacture of job work goods and cleared under Notification No. 214/86-CE dated 25.03.1986. Both the lower authorities have denied Cenv....
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.... 3. Shri Sanjiv Kinker, learned Superintendent (Authorised Representative) appearing for the Revenue reiterates the findings of the impugned order. He also filed a detailed written submission and relied on the following judgments:- (a) CCE, Ahmedabad vs. Cadila Laboratories (P) Limited - 2002 (142) ELT 279 (SC). (b) Thermax Babcock & Wilcox Limited vs. CCE, Pune - 2018 (364) EL....
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....ts 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 input used for manufacture of goods under exemption notification 214/86-CE credit is allowed. The said provision is reproduced below: Rule 3. CENVAT credit. - (1) A manufacturer or producer of final products or a pr....
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....uct 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 services on or after the 10th day of September, 2004, including the said duties, or tax, or cess paid on any input or input service, as the case may be, used in the manufacture....