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TMI Blog2017 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... a later stage? - Held that: - MODVAT credit of duty paid on inputs used in the manufacture of final products cleared without payment of duty for further utilization in the manufacture of final products which are cleared on payment of duty by the principle manufacturer would not be hit by provisions of Rule 57C - reliance was placed in teh case of STERLITE INDUSTRIES (I) LTD. Versus COMMISSIONER OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit under the CENVAT Credit Rules (CCR), 2004 and filing monthly ER1 returns. During the scrutiny of the ER1, it was observed that during the period from January 2012 to October 2012, there was no production and clearance of goods but the appellants had availed CENVAT credit on the inputs procured and input services received. On being enquired by the Department, it was informed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest and also proposing imposition of penalty. After following due process of law, the adjudicating authority confirmed the demand along with interest under provisions of Rule 14 and also imposed equivalent penalty under Rule 15(1). Aggrieved by the impugned order, the appellant filed appeal before the Commissioner (A) who rejected the appeal. 3. Heard both the parties and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this Tribunal vide Final Order No.20119/2015 dated 22.1.2015 allowed the appeal of the appellant. The relevant para 2 of the Tribunal's order is reproduced herein below: 2. The learned counsel submits that appellants were carrying out only job work and the persons who had given the items for job work were paying duty and therefore, the products manufactured by them cannot be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal is allowed with consequential relief, if any, to the appellants. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and on perusal of the earlier decision in the appellant's own case, I am of the view that the impugned order is not sustainable in law in view of the decision of the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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