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2015 (10) TMI 1057 - AT - Central ExciseDenial of MODVAT Credit - benefit of exemption under Notification No 214/86-CE dtd 25.3.1986 - Held that:- Adjudicating authority passed the order following the decision of the Tribunal in the case of Bright Steel Mac Fabrics Vs CCE, Ahmedabad - [1993 (9) TMI 218 - CEGAT, NEW DELHI] where it has been held that the job worker cannot be compelled to follow the option under Notification No. 214/86 CE dtd 25.3.1986 and it is for the job worker to return the processed goods on payment of duty. The said decision was upheld by the Hon’ble Supreme Court as reported in [1996 (3) TMI 532 - SUPREME COURT]. We have also noticed that the Tribunal in a recent decision in the case of M/s Thermax Ltd Vs CCE, Vadodara by [2014 (9) TMI 809 - CESTAT AHMEDABAD] allowed the appeal on the identical issue. In that case, the Tribunal followed the earlier decision in the case of M/s Bharat Heavy Electricals Ltd Vs CCE&ST Meerut 1 - [2014(3) TMI 203 - CESTAT, New Delhi]. - Decided against Revenue.
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