9911796707
TMI Blog2017 (3) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... per the said notification, the main condition is that on the job work goods the principal manufacturer is under legal obligation to discharge the excise duty. Therefore the goods manufactured by the job worker can not be treated as exempted goods, consequently cenvat credit on the inputs used in such job work goods can not be disallowed - credit allowed - appeal dismissed - decided against Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n job work cannot be treated as exempted for the reason, the principal manufacturer undertakes to discharge the excise duty on the same goods. The issue involved has been consistently decided in various decisions including this Tribunal s larger bench judgment. He placed reliance on the following judgments: (i) In the Appellant's own case (a) This Hon'ble Tribunal, vide its Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . UOI [2011 (267) ELT 153 (Guj.) 5. I have carefully considered the submissions made by both the sides. I find that the issue to be decided in the present case is that whether the assessee is entitled for the cenvat credit on the inputs used in the job work carries out under notification No.214/86-C.E. As per the said notification, the main condition is that on the job work goods the principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch of CESTAT in Sterlite Industries (I) Ltd. Vls. CCE ire [2005 (183) ELT 353 (Tri-LB)] that -- Modvat credit of duly paid on the inputs used in the manufacture 01 final product cleared without pay merit of duty for further utilization in the manufacture of final product, which are cleared on payment of duly by the principal manufacture, would no be hit by the provision of Rule 57C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
