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TMI Blog2016 (1) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit to the assessee on the sole ground that the period involved in those cases was prior to the period involved in the present case. However he has not referred to any change either in law or in the wordings of the Notification No.214/86-CE so as not to apply the ratio of the said decision. Merely by observing that the appellant has availed credit in respect of furnace oil and Oxygen whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods on job work basis, they used duty paid furnace oil and Oxygen and availed the benefit of CENVAT credit of duty paid on the inputs. 2. Revenue, by entertaining a view that inasmuch as the goods manufactured in terms of Notification No.214/86-CE which were being cleared by the appellant without payment of duty, they were not entitled to the benefit of CENVAT credit of duty paid on the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Shri N. Jagadish, Superintendent. 6. It is not disputed that the issue stands decided in favour of the assessee by the Larger Bench decision of the Tribunal in the case of Sterlite Industries Ltd. as also by Hon'ble Punjab Haryana High Court decision in the case of Jainsons Wool Coombers Ltd. referred supra. The appellate authority has also observed in his impugned order that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same on the sole ground of difference in period. He has not explained as to how the earlier decisions would become inapplicable for the subsequent period, especially when there is no change in law. Such an act on the part of the Commissioner(Appeals) reflects upon the predetermined mind and lowers the public faith in the fair outcome of litigation. 8. Having said so, I set aside the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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