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Commissioner of Central Excise, Pune -III Versus Bharat Forge Ltd. (Vice-versa)

Recovery of Cenvat Credit - Captive consumption - manufacture of dies - job work - whether recovery of Cenvat Credit availed on the inputs used for the manufacture of dies and for the purpose of job work on the ground that the job work activities were exempted under N/N.214/86-CE dated 25/03/86, justified? - Held that - reliance placed on the decision of the case Sterlite Industries (I) Ltd., 2004 (12) TMI 108 - CESTAT, MUMBAI where it was held that Modvat credit of duty paid on the inputs used ....... + More

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