TMI Blog2012 (6) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices utilized in the manufacture of goods on job work basis which were cleared under the Notification No. 214/86-CE as amended and the lower adjudicating authority – Held that:- in the case of Escorts Limited. The learned Counsel appearing for the appellant is not able to point out any reason not to follow the decision of the Supreme Court. No question of law arises in this appeal. Appeals of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended. The respondent availed CENVAT credit on inputs and capital goods used in the manufacture of dutiable as well as exempted final products. The proceedings were initiated against them for recovery of CENVAT Credit availed on services utilized in the manufacture of goods on job work basis which were cleared under the Notification No. 214/86-CE as amended and the lower adjudicating authority ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed with the Hon'ble Bombay High Court. 4. I have considered the submissions and perused the records. The Ld. JDR has informed that the issue has been settled by the Hon'ble Bombay High Court in the case of Sterlite Industries (I) Ltd. (supra) wherein the appeal filed by department against the Tribunal decision has been rejected. The relevant portion of the order is extracted hereunder:- "Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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