HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Central/excise Appeal No. 41/2018

Commissioner Central Excise Jaipur-I, NCR Building Statue

Circle, C-Scheme Jaipur

----Appellant

Versus

M/s Mound Trading Company Private Limited, Plot No. E-7(a) &

E8, RIICO Industrial Area, Neemrana, District Alwar Rajasthan

----Respondent

For Appellant(s)

:

Mr. Sandeep Pathak with Ms. Vartika

Mehra

For Respondent(s)

:

Mr. Sachin Chitnis

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

Judgment

16/07/2019

1.

The only question of law sought to be urged by the

Revenue in this appeal under Section 35-G of the Central Excise

Act, 1944 is that whether the credit availed of, by the

assessee/respondent in the facts of the present case was

authorized by law or the rules, especially Rule 2(l) of the Cenvat

Credit Rules, 2004.

2.

The facts of the present case are that the assessee

provided contractual services and job work of manufacturing

biscuits and other confectionery items, to M/s Parle Products Ltd.

The mode adopted was that products were manufactured by the

assessee, but for and on behalf of M/s Parle Products Ltd., which

cleared t