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2014 (9) TMI 444 - HC - Central ExciseCENVAT Credit - Whether in the facts and circumstances of the case, the second respondent Appellate Tribunal is right in holding that the first respondent is entitled to Cenvat credit on the inputs used in the manufacture of exempted goods and which are cleared without payment of duty on job work basis under Notification 214/86-C.E., dated 25-3-1986 - Held that:- Similar question raised have already been decided against the revenue - following the decisions of the Bombay High Court reported in [2008 (8) TMI 783 - BOMBAY HIGH COURT] - Commissioner v. Sterlite Industries (I) Limited as well as the Punjab and Haryana High Court reported in [2011 (2) TMI 152 - PUNJAB AND HARYANA HIGH COURT] - Commissioner of Central Excise, Ludhiana v. Jainsons Wool Coombers Ltd., which were based on the decision of the Apex Court reported in [2004 (8) TMI 106 - SUPREME COURT OF INDIA] - Escorts Limited v. Commissioner of Central Excise, Delhi. - Decided against Revenue.
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