2019 (7) TMI 2044

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....ON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR For the Appellant : Shri S. J. Vyas, Advocate For the Respondent : Shri K.J. Kinariwala, Asst. Commissioner(AR) RAMESH NAIR The brief facts of the case are that the appellants have availed Cenvat Credit in respect of input services which were used by their job worker which is again the unit of the appellant itself. The case of the department is ....

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....der section 14. He also referred to the monthly ER-1 return wherein there is no payment of duty on excisable goods manufactured by the job workers. He submits that since all the services, even though used by the job worker, are for manufacture of appellant's goods, therefore, they are entitled for the Cenvat Credit. He placed reliance on the decisions of CESTAT Mumbai in the case of CCE, MumbaiII ....

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....ecific provision in Rule 3 of Cenvat Credit Rules in respect of job work goods manufactured under Notification no. 214/86-C.E. which is reproduced below: Rule 3 - CENVAT Credit. - (1) a manufacturer or producer of final products or a provider of taxable service shall be allowed to take credit of- (i) The duty of excise specified in the Second Schedule........... ......... ......... (....