2014 (10) TMI 594

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..... , MUMBAI] wherein it has been held that if the job worker has taken any input credit on furnace oil which has been used in the job work goods and same has been cleared without payment of duty but the principal manufacturer has paid the duty on the final product, in that case Cenvat Credit on furnace oil is available to the job worker. - Decided against Revenue. - Appeal No.E/1512/07-Mum - - - Dat .....

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..... s dropped by the Adjudicating Authority. On appeal before the Commissioner (Appeals), the Commissioner (Appeals) relied on decision of Sterlite Inds. 2005 (183) ELT 353 (Tri-LB) confirmed the order of adjudication and dismissed the appeal filed by the revenue. Aggrieved from the said order, revenue is before me on the premise that the decision of Sterlite Inds. relied by the Commissioner (Appeals) .....

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