2012 (8) TMI 317

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..... of final product cleared without payment of duty for further utilization in the manufacture of final product, which were cleared on payment of duty by the principal manufacturer, would not be hit by provisions of Rule 57C of erstwhile Central Excise Rules, 1944 - order to the extent it denied the CENVAT credit in question to the assessee is not sustainable - appeal is allowed. - E/1036/2010 - - .....

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..... certain audit objections. One of the objections was irregular availment of CENVAT credit to the aforesaid extent on the inputs used for job work. The show-cause notice in a sketchy manner alleged that the assessee had contravened certain provisions of law by availing the CENVAT credit irregularly. Why was the nature of this irregularity not alleged? Be that as it may, the original authority confir .....

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..... their favour by the larger Bench decision in the case of Sterlite Industries (I) Ltd. vs. Commissioner: 2005 (183) E.L.T. 353 (Tri.-LB). He also relies on Sudhir Forging vs. Commissioner: 2010 (251) E.L.T. 478 (Tri.-Del.) wherein the larger Bench decision was followed. 3. After considering the submissions of both sides, I find that the present issue stands settled in favour of the appellant by t .....

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