2011 (4) TMI 833

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..... Valva, Ahmedabad were receiving inputs from their principal manufacturer M/s. Meghmani Dyes and Intermediates Ltd., Ahmedabad for further processing and subsequently cleared the goods from their factory by following provisions on job work as per Notification No.214/86-CE dated 25.03.86 and were not paying the central excise duty. A show cause notice was issued demanding duty on the view that no cr .....

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..... ated as exempted goods, hence question of applying Rule 6 of Cenvat Credit Rules does not arise. It does not exempt the goods manufactured by the job worker unconditionally. Further, the ratio of the order of CESTAT (LB) in the case of Sterlite Industries (I) Ltd. Vs. CCE Pune reported in 2005 (183) ELT 353 (Tri. Del.) is rightly applicable in the instant case. The Larger Bench has very succinctly .....

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..... be no objection or dispute by the revenue as regards the admissibility of the credit on the inputs received directly by the job worker and utilised in his factory.   3. This Bench of the CESTAT also has taken the similar stand in the following cases.   1. CCE Vadodara Vs. J.H. Kharawala (P) Ltd. [2009 (235) ELT 332 (Tri. Ahmd.)]   2. Welspun India Ltd. Vs. CCE Daman [2009 (248) .....

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