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2018 (1) TMI 684 - AT - Central ExciseCENVAT credit - job-work - It appeared to Revenue that the semi processed goods which were sent back to the principal manufacturers were exempted goods and therefore, on the value of such goods under Sub-rule (3) of Rule 6 of Cenvat Credit Rules, 2004, appellants were required to pay Service Tax, amount at prescribed rate of 8 or 10% during the relevant period. Held that: - the goods which were processed by the appellants on being received from the principal manufacturer, which were returned back to the principal manufacturer were not exempted goods since the same were subjected to Central Excise duty and responsibility to pay Central Excise duty on the said goods was on the principal manufacturer as per the provisions of N/N. 214/86-CE dated 25/03/1986 - the issue settled by Larger Bench decision by this Tribunal in the case of Ispat Industries Ltd. Versus Commissioner of Central Excise, Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI] is squarely applicable in the present case, in respect of the confirmation of demand on account of short payment of levy - appeal allowed - decided in favor of appellant.
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