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TMI Blog2012 (7) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... -6-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri R. Subramanya, Adv For Respondent : Shri R. Nagar, A.R. Per : Mr. M.V. Ravindran; This appeal is directed against order-in-Appeal No.148/2006(Ahd- III)CE/ DK/ Comr.(A), dt.14.09.06. 2. The relevant facts that arise for consideration are the appellants herein are manufacturers of seamless stainless steel tubes/pipes and were availing benefit of cenvat credit. The appellants herein undertook job work for M/s. IVCRL Infrastructures Projects Ltd. during the period August 2003 to November 2003. The appellants herein received coils for carrying out job work of manufacturing of seamless stainless steel tubes pipes and availed cenvat credit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2005 (191) ELT 192 (Tri. - Del.) are on the point and will cover the issue in their favour. 4. Ld. departmental representative on the other hand would submit that the landed cost of the inputs/raw material in the hands of the job worker has to be considered by them to discharge of excise duty on the finished goods. It is his submission that the sales tax amount which is indicated on the invoice of the Steel Authority of India Ltd. is d cost which needs to be included for the discharge of excise duty. 5. We have considered the submissions made at length by both sides and perused the records. 6. The issue to be decided in this case is whether the sales tax paid by M/s. IVCRL Infrastructures Projects Ltd. to Steel Authority of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid on such inputs/raw materials and would have prepared an invoice under the Central Excise Laws, enabling the appellant herein to avail the cenvat credit of the central excise duty paid on such inputs/raw materials which would not indicate the amount of sales tax. It is provided in Cenvat Credit Rules, that when inputs are removed as such, the credit of duty availed on such inputs only be reversed, which would be the case for job working also. 9. Accordingly in view of the foregoing, we find that the impugned orders of both the lower authorities are not consistent with the law and are liable to be set aside and we do so. Both impugned orders are set aside and appeal is allowed with consequential relief, if any. (Operative port ..... X X X X Extracts X X X X X X X X Extracts X X X X
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