9911796707
TMI Blog2011 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.214/86 by an amending Notification No.20/2003-CE dated 25.03.03 has been amended to make it deemed to have been issued under Section 5A of Central Excise Act, 1944 and therefore the goods cleared on job work basis clearly fall under the definition of exempted goods now after 25.03.03 and therefore the demand is sustainable - The Tribunal in the case of Sterlite Industries India Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24,663/-. The demand was confirmed with interest and penalty equal to duty demanded was also imposed by the original adjudicating authority and the appeal filed against this order was rejected by the Commissioner (Appeals). 2. The learned advocate on behalf of the appellants submitted that the issue is no longer res-integra and the Larger Bench of the Tribunal in the case of Sterlite Industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grant of stay, since the issue involved is already covered by precedent decision of the Larger Bench of the Tribunal, with the consent of both the sides, the appeal itself is taken up for decision after waiving requirement of pre-deposit and allowing the stay petition. 4. As submitted by the learned consultant, the issue is covered by the decision of the Larger Bench in the case of Sterlite In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the cenvat credit and supply the raw materials and job worker was to manufacture the products and clear them on payment of duty, cenvat credit would have been admissible and the result would have been only additional paper work at the end of principal manufacturer as well as the job worker. An examination of several precedent decisions would show that it was not only the fact that Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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