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2015 (10) TMI 1782 - AT - Central ExciseDenial of CENVAT Credit - Job work - inputs and capital goods used in the manufacture of final products cleared without payment of duty, after job work - Held that:- issue involved in this case is no longer res integra as the same is decided in favour of the assessee by Larger Bench of this tribunal in the case of Sterlite Industries (I) Ltd. (2004 (12) TMI 108 - CESTAT, MUMBAI), wherein it was held that inputs used in the manufacture of final products cleared without payment of duty, after job work, cannot be considered as used in exempted goods and job workers are entitled to input credit. Therefore, in the light of the Larger Bench's decision of the Tribunal in the case of Sterlite Industries Ltd. (supra), I hold that the appellant is eligible to avail CENVAT Credit credit on the inputs used in the manufacture of final products cleared without payment of duty. Accordingly, the impugned orders are set aside - Decided in favour of assessee.
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