Dow Chemical International Pvt Ltd vs Kutch (Gandhidham) on 12 August, 2022
and Mukesh industries
Ltd. v. CCE, Ahmedabad - 2009 (248) E.L.T. 203 (Tri.) were rendered
considering Rule 4(5)(a) of Cenvat Credit Rules, 2001 and 2002 Rules
as pari materia to 57F(4) of erstwhile Central Excise Rules, 1944.
However in our considered view Rule 57F(4) provided for payment of
11 | P a g e E/11228/2019, E/10770/2021
duty by the principal manufacturer whereas Rule 4(5)(a) only
provides sending of Cenvat availed inputs for job work and return of
same to the principal manufacturer implying that the principal
manufacturer shall pay duty on the same. Accordingly those
judgments are of no help to the appellant.