2011 (11) TMI 216

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..... in case of CCE vs. Happy Forging (2011 - TMI - 201440 - Punjab and Haryana High Court) holding that Cenvat Credit cannot be availed in respect of inputs used in manufacture of exempted goods, the same has to be read with the notification - availing of Cenvat Credit is permissible by job worker, subject to the final manufacturer paying the duty – thus, the matter is remanded back to Commissioner .....

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..... product. 2. It is seen from the impugned order of Commissioner that the demand gets set aside on the ground that there is no machinery provision in the law for recovery of such amount which is neither a duty nor modvat credit. He has followed the Tribunal's decision in the case of Pushpman Forgings vs. CCE as reported in [2002 (149) ELT 490]. 3. At the time of hearing of the appeal, our atte .....

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