Custom, Excise & Service Tax Tribunal
E C Industries vs Cce & St- Rajkot on 12 October, 2017
In The Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad ~~~~~ Appeal No : E/11617/2017 (Arising out of OIA No. RAJ-EXCUS-000-APP-016-2017-18 dated 29/05/2017 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Rajkot) E C Industries : Appellant (s) Vs CCE & ST- Rajkot : Respondent (s)
Represented by:
For Appellant (s) : Shri Jigar Shah, Advocate For Respondent (s): Shri G. Jha, AR CORAM :
Mr. M. V. Ravindran, Hon'ble Member (Judicial) Date of Hearing/Decision: 12.10.2017 ORDER No. A/12980 / 2017 Per : Mr. M. V. Ravindran This appeal is directed against order-in-appeal No. RAJ-EXCUS-000-APP-016-2017-18 dated 29/05/2017.
2. Heard both sides and perused the records.
3. The issue that falls for consideration is whether the appellant herein is eligible to avail Cenvat credit of duty paid by the job worker or otherwise. Appellant herein gets some of the finished goods manufactured by the job workers, namely, M/s. Super Impex the appellant function under Notification No. 214/86-CE dated 25.03.1986 for sending the raw material to the said job worker. It is seen from the records that the job worker has discharged the appropriate central excise duty on the finished goods manufactured and returned back to the appellant. The adjudicating authority by the order-in-original allowed the Cenvat credit of the duty paid by the job worker, on an appeal by the revenue, the first appellate authority reversed the said decision of the adjudicating authority and held that the appellant cannot avail Cenvat credit of the duty paid by the job worker.
4. I find that the issue is no more res-integra, as an identical issue came up before the Division Bench of this Tribunal in the case of Thermax Ltd. Vs. CCE 2014 (9) TMI 809-CESTAT-Ahmedabad, wherein it was held that the Cenvat credit of the duty paid by job worker, can be availed by principle manufacturer. The said view is been fortified, by the judgement of Honble High Court of Gujarat in the case of CCE, Ahmedabad-I vs. Rohan Dyes & Intermediated Ltd. 2012 (284) ELT 484 (Guj.).
5. Respectfully following the decisions and the ratio of thereof, I hold that the impugned order is unsustainable and liable to be set-aside and I do so.
6. The impugned order is set-aside and the appeal is allowed. ` (Operative part of the order pronounced in the Court) (M. V. Ravindran) Member (Judicial) G.Y. 2 Appeal No. E/11617/2017