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TMI Blog2019 (7) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... reason for denial of the credit is that the appellant is using inputs in the job work goods which is exempted under notification 214/86-CE - HELD THAT:- There is specific provision under Rule 3 of Cenvat Credit Rules, 2004 wherein the input used for manufacture of goods under exemption notification 214/86-CE credit is allowed - even though the job work goods are exempted under notification 214/86- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the appellant at the outset submits that the issue in their own case for the previous period has been decided by this Tribunal in their favour. He placed reliance on the following judgments: 1. Banco Aluminium Ltd. vide FO no. A/13680/2017 dated 21.11.2017, A/12295/2017 dated 05.09.2017 2. Sterlite Industries Ltd. vs Commr. of Central Excise, Pune vide 2005 (183) E.L.T. 353 (tri. LB) uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of - (i) the duty of ….. (ii) … (iii) …. (xi) the additional duty of excise leviable under section 85 of Finance Act, 2005 (18 of 2005 ) Provided that the CENVAT credit shall be allowed to be taken of the amount equal to central excise duty paid on the capital goods at the time of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment of India in the Ministry of Finance (Department of Revenue), No. 214/86- Central Excise, dated the 25th March, 1986, published in the Gazette of India vide number G.S.R. 547 (E), dated the 25th March, 1986, and received by the manufacturer for use in, or in relation to, the manufacture of final product, on or after the 10th day of September, 2004. From the above provision, even though the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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