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TMI Blog2020 (10) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of job work goods, under Notification No. 214/86-CE dated 25.03.1986, particularly by virtue of specific provision under Rule 3(1), in the appellant s own case, the Tribunal held that even though the job work goods are exempted under notification 214/86-CE, the credit is allowed. CENVAT credit allowed - appeal allowed - decided in favor of appellant. - EXCISE Appeal No. 13031-13032 of 2013 - A/11263-11264/2020 - Dated:- 13-10-2020 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Mrugesh Pandya, Advocate for the Appellant Shri Sanjiv Kinker, Superintendent (AR) for the Respondent ORDER The issue involved in both the appeals is that whether the appellants are entitled for Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Desh Rolling Mills vs. CCE, Delhi 2000 (122) ELT 481 (Tribunal) 4. We have heard both sides and perused the record. We find that the issue is no longer res-integra as in various judgments including the judgments in the appellant s own case, this Tribunal has held that inputs used in the manufacture of job work goods, under Notification No. 214/86-CE dated 25.03.1986, particularly by virtue of specific provision under Rule 3(1), in the appellant s own case, the Tribunal passed a following judgment:- 4. I have heard both sides and perused the records. I find that the only 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. I find that there is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the notification of the Government 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 job work goods are exempted under notification 214/86-CE, the credit is allowed. Moreover, in the appellant s own case, the tribunal has considered the same issue and relied upon the judgment of larger bench in the case of Sterlite Industries Ltd. (supra) and allowed the appeal. As per my above discussion, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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