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2010 (8) TMI 494 - CESTAT, MUMBAICenvat Credit - Inputs used by the job worker - The Commissioner (Appeals) in his order himself is found merit in the arguments of the appellant that the case of the appellant is covered by the Sterlite Industries (I) Ltd. v. CCE, Pune, wherein this Tribunal has held that the Cenvat credit on input used for carrying out job work cannot be denied on the ground that the final products were exempted from payment of duty under job work Notification No. 214/86-C.E - The same has been confirmed by the Hon’ble High Court of Bombay but the Commissioner (Appeals) has not paid any respect to the decision of this Tribunal and has gone beyond the scope of the show cause notice which is not permissible to him - Hence, do not find any merit in the impugned order, the same is rejected and the appeal is allowed in favour of assessee.
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