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2010 (5) TMI 795 - AT - Central ExciseWhether the credit of duty paid on inputs and input services is admissible to the job workers clearing goods to the principal manufacturer under N/N. 214/86-CE and also clearing waste generated on payment of duty? Held that: - the issue is covered by the decision of Larger Bench of the Tribunal in the case of M/s Sterlite Industries 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 be hit by provision of Rule 57C - the Commissioner (Appeals) considered the decision of the Tribunal as decision of Hon'ble Supreme Court in the case of M/s Tata Motors Ltd. [2009 (8) TMI 865 - CESTAT, MUMBAI] and did not follow the decision of Tribunal in case of M/s Sterlite Industries Ltd. Since the facts are same and issue is covered by the decision of the Tribunal in the case of M/s Sterlite Industries Ltd., the appeal filed the appellant is required to be allowed - appeal allowed - decided in favor of appellant.
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