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TMI Blog2011 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Murthy: Appellant had manufactured and cleared the goods under Notification No.214/86 for M/s. Meghmani Organics Ltd. During the period April 2008 to March 2009, it was noticed by the Revenue that appellant had availed cenvat credit on the inputs and capital goods. Proceedings were initiated to recover cenvat credit availed in respect of inputs utilized in the goods manufactured on job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that 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. 3. Even though the matter has been listed only for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier of raw materials for whom the goods manufactured is required to give an undertaking that duty will be paid on final products. Taking note of the fact that the final products have to suffer duty and if the intermediate goods were to be manufactured by the same manufacturer in his own factory credit would have been available, this view has been taken. Another consideration was that even if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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