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TMI Blog2010 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of Supreme Court’s decision in Commissioner of Central Excise & Customs vs. MDS Switchgear Ltd. 2008 -TMI - 30952 - SUPREME COURT, held that- , the assessee’s appeal for CENVAT credit of the service tax paid by their job worker on the service rendered by the latter requires to be allowed. It is ordered accordingly. Consequently, the Revenue’s appeal gets dismissed. - ST/119/2009-MUM & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring both sides, I find that, during the material period, the assessee had got certain inputs processed by a job worker and paid duty on the final products manufactured out of the job-worked goods. The job worker paid service tax on the job charges and CENVAT credit thereof was availed by the assessee. In the assessee's appeal, the question is whether such availment of Cenvat credit was permissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y case law on the issue. It is claimed that the view taken by this Tribunal in the case of Bombay Dyeing Manufacturing Co. Ltd. is one on merits and the same requires to be followed in the present case. 3. After considering the submissions, I find that an issue identical to the one arising from the present case was considered by this Tribunal in the case of DIL Ltd. and it was held that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not required to pay such duty. The decision cited by the ld. SDR viz. Bombay Dyeing Manufacturing Co. Ltd. (supra) appears to be contradictory to the decision in SPIC (HCD) (supra). According to one of the well-established tenets of judicial discipline, where there are contradictory decisions of coordinate benches, the later one would prevail and therefore the view taken by the Division Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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