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TMI Blog2011 (2) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured on job work basis and where the process under CENVAT Credit Rules has been followed, no duty can be demanded. - in this case also, Unit 1 has purchased Partially Oriented Yarn and sent to Unit 2 on job work basis, manufactured PTY and returned the same to Unit 1. The principal manufacturer viz. Unit 1 has cleared the goods on payment of duty. - Demand set aside. - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ster Texturised Yarn) had returned back the goods under job challan of Rule 4(5)(a) of CENVAT Credit Rules, 2004 to Unit 1. The Unit 2 (Job worker) and appellant had done the job work under Notification No.214/1986-CE, dt.25.3.86, in the month of August and September 2004. Unit 2 (job worker) and appellant had neither availed CENVAT Credit of duty paid on the raw material nor had paid the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. However, Shri Mukund Chauhan, authorized representative of the appellant has made written submissions. 4. In the written submissions, it has been contended that the issue has already been decided by this Tribunal in case of Umeshrai Vs. CCE Vapi as reported in 2009 (244) ELT 138 (Tri-Ahmd). Further, the Commissioner (Appeals), in his OIA No.KRS/19/VAPI/2008, dt.31.1.08 had also taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Oriented Yarn and sent to Unit 2 on job work basis, manufactured PTY and returned the same to Unit 1. The principal manufacturer viz. Unit 1 has cleared the goods on payment of duty. Since the issue is squarely covered by the precedent decisions of the Tribunal, we find that the impugned order cannot be sustained. 6. Accordingly the impugned order is set aside and appeal is allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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