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TMI Blog2009 (11) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the Full Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. and appeal there against dismissed by High Court - The law as settled is that even in respect of job work where the final product is dutiable, Cenvat Credit can be availed of. – All Courts and Tribunal within the jurisdiction of HC bound to follow law laid down by that High Court - the petitioners have strong prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai)], whereby the learned Tribunal had directed the petitioners here to deposit the full amount of duty. 3. It is the case of the petitioners that the petitioners have availed of Cenvat Credit in respect of job work done by them. The issue, it is pointed out, is fully covered by the Judgment of the Full Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. [2005 (183) E.L.T. 353 (Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had approved the Judgment of the Full Bench dismissed the appeal preferred by the Revenue. The law therefore it now stands. All Courts and Tribunals within the jurisdiction of this Court are bound to follow the law as laid down by this Court. The law as settled is that even in respect of job work where the final product is dutiable, Cenvat Credit can be availed of. 5. The issue before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of higher Courts considering judicial discipline have to be followed by the Courts subordinate to the higher court. Failure to do so would result in judicial mayhem. Subordinate courts are bound to follow the judgments unless there be a subsequent judgment of a Higher Court which has taken a view different from the view earlier expressed. In this case we find that the Judgment in the case of Amrit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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