2011 (6) TMI 428 - AT - Central Excise

Cenvat credit for the inputs and capital goods in respect of capital goods which were utilized in the manufacturing of Bearing Races/Components on job work basis - assessee stated that bearing races components were manufactured under the Notification No.214/86 dated 01.03.86 - Held that - Issue involved in this case is same as is decided in final order dated 16.06.08 of the same assessee, which is squarely applicable in this case. Orders set aside. See Special Engg. Service Ltd.(2008 - TMI - 33096 - CESTAT NEW DELHI) - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, Delhi allowed the appeals against Order-in-Appeal No.99/RKS/CE/JPR-I/2008, holding that the appellant is eligible for availing Cenvat credit for inputs and capital goods used in manufacturing 'Bearing Races/Components' on job work basis. The decision was based on a previous Tribunal ruling in a similar case.