2013 (7) TMI 5

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..... pellants are in appeal along with application for stay. The appellant has also filed an early hearing of the appeal as well as the stay application. As the stay application is listed for today, therefore application for early hearing has become infructuous and the same is dismissed as infructuous. 2. In this matter, input credit has been denied on the premise that the appellant used furnace oil a .....

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..... of input/input service for manufacturing dutiable as well as exempted goods. In this case appellant are not manufacturing any exempted goods. The understanding by lower authorities that job work goods are exempted goods are not sustainable and they have misinterpreted the law. In the case of Sterlite Industries Ltd. V CCE 2005 (183)E.L.T. 353 (Tri.-LB) held that input credit of duty paid on input .....

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