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TMI Blog2015 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the case, the first respondent Appellate Tribunal is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manufacture of goods which are exempted and which are cleared without payment of duty on Job work basis - Held that:- Following decision of Commissioner Versus Hwashin Automotive India Pvt. Ltd. [2014 (9) TMI 444 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings on job work basis and supplied the same to the principal manufacturers without payment of duty. The assessee were also manufacturing similar goods on their and the same were cleared on payment of duty to independent buyers. In such duty payments, the assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods, which was objected to by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal also held that the machine forgings (job-worked goods) cleared by the assessee to the principal manufacturer during the periods of dispute, without payment of duty, were not to be treated as goods exempted from duty of excise or chargeable to 'nil' rate of duty so as to attract the bar created under Rule 6(1) of the CENVAT Credit Rules, 2004. Aggrieved by the said order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein a similar question raised by the Revenue was answered against the Revenue following the decisions of the Bombay High Court reported in 2009 (244) E.L.T. A89 - Commissioner v. Sterlite Industries (I) Limited as well as the Punjab and Haryana High Court reported in 2012 (26) STR 488 Commissioner of Central Excise, Ludhiana v. Jainsons Wool Coombers Ltd., which were based on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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