2009 (12) TMI 815

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..... o. 45-C.E./BPL/07-08 dated 6-7-2007. 2. None appears for the respondent in spite of notice. Heard the ld. Jt. CDR on behalf of the Revenue. 3. The respondent is engaged in the manufacture of excisable goods and are availing Cenvat Credit facility on inputs and capital goods. The respondents have also undertaken job work on materials received under Rule 4(5)(a) of the Cenvat Credit Rules suppli .....

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..... carefully considered the submissions of the ld. Jt. CDR and perused the records. The movement of inputs from the principal-manufacturer to a job worker and return of the processed goods from the job worker to the principal-manufacturer is governed, in the present case, by Notification No. 214/86. In the normal course, the job worker, who clears the processed goods, is required to pay the excise d .....

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..... rlite Industries (I) Ltd. v. CCE, Pune reported in 2005 (183) E.L.T. 353 (Tribunal-Larger Bench) and the decision of the Tribunal in the case of Kinetic Engg. Ltd. v. CCE, Pune reported in 2007 (208) E.L.T. 526 (Tribunal-Mumbai). In the grounds of appeal, it has been stated that against the said decisions of the Tribunal, the Department has gone on appeal. This is not sufficient ground to interfer .....

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