Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1268 - AT - Central ExciseCENVAT credit - job-work - denial on the ground that the appellant has not discharged any duty on TMT bars - Held that: - the Larger Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. [2004 (12) TMI 108 - CESTAT, MUMBAI], held that job-worker received goods from the principal under Rule 57E of the erstwhile Central Excise Rules, 1944, entitled to take credit of duty in respect of other inputs used by him in the manufacture of job-worked goods without payment of duty for further utilization in the manufacture of the final products by the principal, which are cleared on payment of duty by the principal manufacturer - credit allowed - appeal allowed - decided in favor of appellant-assessee.
|