9911796707
TMI Blog2017 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per: S. S Garg The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A) whereby Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that appellants are holders of Central Excise Registration and engaged in the manufacture of excisable goods viz., Machined Gears falling unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure and clearance of job work goods. Therefore, it appeared that as per the provisions of Rule 3(i) and Rule 6(i) of the CCR, the appellants were not eligible to avail CENVAT credit on inputs and input services used in the manufacture of job work goods and use the said credit for clearance of goods manufactured at a later stage. In this connection, a show-cause notice dated 21.11.2012 was issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e allegation in the show-cause notice because in the show-cause notice there is no mention of the Notification No.214/86 dated 24.3.86. He further submitted that this Tribunal in appellant's own case for an earlier period had allowed the appeal of the appellant relying upon the decision in the case of Sterlite Industries (I) Ltd. rendered by Larger Bench of the Tribunal reported in 2005 (183) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Following the above decision, since the facts and circumstances are same in this case also, and even though only stay application has been listed, the appeal itself has to be allowed since there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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