2014 (12) TMI 579

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..... ESTAT, MUMBAI] wherein it has been held that "MODVAT credit of duty paid on inputs used in the manufacture of final product cleared without payment of duty for further utilisation in manufacture of final product, which are cleared on payment of duty by principal manufacturer, would not be hit by provisions of Rule 57C" and the said decision dealt with a job-work situation. The Larger Bench decisio .....

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..... ged that the CENVAT credit taken can be utilised only for manufacture of finished products which are required to be cleared on payment of duty and not for the goods manufactured on job-work basis as the same is returned back to the parent-manufacturer without payment of duty. Reliance is placed on the decision of the Tribunal in the case of Mahavir Aluminium Ltd. vs. Commissioner of Central Excise .....

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..... on payment of duty by principal manufacturer, would not be hit by provisions of Rule 57C and the said decision dealt with a job-work situation. The Larger Bench decision was challenged by the Revenue before the hon'ble Bombay High Court and the High Court dismissed the appeal of the Revenue as reported in 2009 (244) ELT A89. Therefore, the impugned order is in accordance with the law and meri .....

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