9911796707
TMI Blog2016 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... e of TMT bars of job work. The credit taken on the furnace oil is sought to be denied by the Department on the ground that the appellant has not discharged any duty on TMT bars. It is submitted that the appellant, who is a job worker, working in the present case under job work Notification No.214/86 dated 25.03.1986, where the duty is finally discharged by the principal manufacturer/supplier. The ld.Advocate in support of the credit taken by the job worker on the materials used by him in the process of job work, has cited the Larger Bench's decision in the case of Sterlite Industries (I) Ltd. Vs. CCEx., Pune : 2005 (183) ELT 353 (Tri.-LB). It is his contention that this judgement has been subsequently followed in a number of cases, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods from the principal under Rule 57E of the erstwhile Central Excise Rules, 1944, entitled to take credit of duty in respect of other inputs used by him in the manufacture of job-worked goods without payment of duty for further utilization in the manufacture of the final products by the principal, which are cleared on payment of duty by the principal manufacturer. Both the authorities below had not considered the Larger Bench's decision on the ground that the said decision relates to erstwhile Central Excise Rules. I find that the Tribunal on the identical issue under the Cenvat Credit Rules, 2004, allowed the appeal of the assessee following the decision of the Larger Bench of the Tribunal in Sterlite Industries (I) Ltd., as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. Therefore, the facts are not relevant to the facts of the present case but the facts of the case in Aurangabad Auto Engg. Pvt. Ltd. (supra) are identical to the facts of this case wherein the Tribunal held that the appellant is entitled to Cenvat credit. Therefore, relying upon the decision of the decision in Aurangabad Auto Engg. Pvt. Ltd. (supra). I hold that in this case also the appellant is entitled to Cenvat credit. Accordingly, the appeal is allowed with consequential relief."
5. In view of the above discussions, the impugned orders cannot be sustained and accordingly, it is set aside and the appeal filed by the appellant, is allowed.
(Pronounced in the open Court on 16.12.2016) X X X X Extracts X X X X X X X X Extracts X X X X
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