2017 (9) TMI 918

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..... ew of judgments in case of Larger bench decision in case of Sterlite Industries(I) Ltd [2004 (12) TMI 108 - CESTAT, MUMBAI], where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not .....

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..... d on payment of duty at whatever stage duty paid on input used therein, Cenvat credit in that respect is admissible. He placed reliance on the following judgments: (a) Commissioner of Central Excise V/s. Happy Forging td. 2011 (265) E.L.T. 197 (P H) (b) Commissioner V/s. Shakti Insulated Wires Ltd. - 2003 (151) E.L.T. A89 (c) Shakti Insulated Wires Ltd. V/s. Commissioner of C .....

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..... laced reliance on following judgments: (a) Vema Metals Conductors Ltd Vs. Commissioner of C. Ex. Bhopal[2013(288)ELT 97(Tri. Del.)] (b) Shri. Narain Metal Rolling Mills Vs. Commissioner of C. Ex. Gurgaon[2013(297)ELT 92(Tri. Del)] 4. I have carefully considered the submission made by both sides. 5. On careful consideration of submissions made by both sides, I find that issue .....

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