2024-VIL-1598-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Input Service Distributor, Job Work – Manufacture of final product on job work basis - Denial of Cenvat credit availed on the basis of invoices issued by principal as an Input Service Distributor, on the ground that the appellant was not a manufacturing unit - Whether the appellant, being a job worker, was eligible to avail the Cenvat credit distributed by M/s. Syngenta India Limited as an Input Service Distributor – HELD - the issue is no longer res-integra as per its earlier decision, wherein it was held that the principal manufacturer who is an Input Service Distributor is justified in distributing credits on input services attributable to the final product on a pro-rata basis to the turnover of each unit, including the job workers - that Rule 7 of the Cenvat Credit Rules, 2004 allows distribution of credit to the manufacturing units, which includes the job work units working for the principal manufacturer – a narrow and literal interpretation of the phrase 'its manufacturing units' should be avoided, more particularly when the Registration Exemption Notification provides for authorization for manufacture of goods on behalf of the principal manufacturer - the appellant, being a job worker, was eligible to avail the Cenvat credit distributed by M/s. Syngenta India Limited as an Input Service Distributor - the impugned order is set aside and appeal is allowed
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