2011 (3) TMI 1085

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..... I 108 - CESTAT, MUMBAI] wherein held that a job worker is entitled to avail the modvat credit of duty paid on the inputs used by him in the manufacture of the final product cleared payment of duty to the principal manufacturer - Decided in favour of assessee. - E/1818/10 - - - Dated:- 25-3-2011 - Hon ble Mrs. Archana Wadhwa, Member (Judicial) Appellant ; Shri J.C. Patel, Adv. Responde .....

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..... ture of the final product as job worker on account of the principal manufacturer. Accordingly proceedings were initiated against them for confirmation of demand of duty and imposition of penalty which culminated into impugned orders passed by the lower authorities. 3. It is seen from the impugned order of Commissioner (Appeals) that when the Larger Bench decision of the Tribunal in the case .....

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..... find that the issue is squarely covered by the Larger Bench decision of the Tribunal in the case of Sterlite Industries (I) Ltd. It stands held that the goods manufactured on job work basis and cleared to the principal manufacturer cannot be equated with the exempted goods and as such modvat cannot be denied. If that be so, I really fail to understand as to how the provisions of Rule 6, which app .....

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