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CCE, Allahabad [2008 (226) ELT 591] 3.CCE Mumbai v. National Standard [2008 (226) ELT 431] 4.Shri Uma Foundaries v. CCE Kolkata [2008 (222) ELT 317] In view of these binding judgment and settled position of law, following legal principles emerges: 1.Goods cleared under job work exemption are not exempted goods, as ultimately duty is paid by the principal manufacturer. 2.The job worker is permitted to use his own capital goods/inputs/input services in the job work. 3.When the job worker uses his own capital goods/inputs/input services in job work, he is entitled to take credit of duty on those capital goods/inputs/input services. In view of this I am of the opinion that the a job worker, in abovesaid cisrcumstances is eligible to take Cenvat Credit on inputs and input services used in doing job work, on which ultimately duty burden will be discharged by the principal manufacturer. As it is obvious that a job worker can take credit, the next question arises as to how the credit is to be utilized. In one situation the job worker may also be manufacturing on his own behalf, and he can utilize the credit for payment of duty on his own manufactured goods. If this is not possible, he may not avail the Service Tax exemption notification, and may opt to pay service tax on job charges, thereby passing on Cenvat Credit. NOTIFICATION 8/2005-ST DATED 01.02.2005- CAN IT BE IMPOSED ON SERVICE PROVIDER: It is a settled principle that an conditional exemption notification cannot be imposed on an assessee. The view has been upheld by Tribunal in case of Remedies Pharma v. CCE [1998 (101) ELT 344], CCE v. VIP Industry [1998 (103) ELT 95], Steelco Gujrat v. CCE [2000 (122) ELT 381] and numerous other cases. The Notification 8/2005 is a conditional notification, conditions being, rovided that the said exemption shall apply only in cases where such goods are produced using raw materials or semi-finished goods supplied by the client and goods so produced are returned back to the said client for use in or in relation to manufacture of any other goods falling under the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005), on which appropriate duty of excise is payable.
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