2018 (8) TMI 603

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..... y This appeal is directed against the impugned order dated 26.03.2010 passed by the Commissioner (Appeals), Central Excise, Mumbai. 2. Brief facts of the case are that the appellant is engaged in the manufacture of rolled products of iron and steel, falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant manufactures the said goods by itself as well as through the contract .....

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..... ioner (Appeals), which was disposed of vide impugned order dated 26.03.2010. By relying on the decision of the Larger Bench of Tribunal, in the case of M/s Sterlite Industries (I) Ltd. - 2005 (183) ELT 353 (Tri. LB), learned Commissioner (Appeals) has held that the jobwork clearances made by the principal manufacturer cannot be treated as exempted goods, since duty is finally discharged on the pro .....

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..... stand, learned Consultant has relied on the decisions of this Tribunal in the following cases:- (a) Orient Paper Mills - 2016 (343) ELT 916 (Tri. - Del) (b) Empire Industries Ltd. - 2016 (344) ELT 395 (Tri. - Mum) (c) White House Cotton Industries Ltd. - 2008 (226) ELT 418 (Tri. Chennai) (d) Suzuki Powertrain India Ltd. - 2017 (49) STR 299 (Tri. - Del) 4. On the other hand, learned D.R. appe .....

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