2014 (9) TMI 444

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.....  Whether in the facts and circumstances of the case, the second respondent Appellate Tribunal is right in holding that the first respondent is entitled to Cenvat credit on the inputs used in the manufacture of exempted goods and which are cleared without payment of duty on job work basis under Notification 214/86-C.E., dated 25-3-1986? 2. Whether on the facts and circumstances of the ca .....

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..... - Commissioner of Central Excise, Ludhiana v. Jainsons Wool Coombers Ltd., which were based on the decision of the Apex Court reported in 2004 (171) E.L.T. 145 - Escorts Limited v. Commissioner of Central Excise, Delhi. 3. Following the said decision, the questions raised in this appeal stand answered against the Revenue. The Civil Miscellaneous Appeal stands dismissed. No costs.  
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