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2018 (5) TMI 654 - AT - Central ExciseCENVAT credit - inputs procured by the appellant as a job worker and consumed for manufacturing of items under job work basis and clearance of the same to principal manufacturer - Held that: - law is well settled by the Larger Bench decision of the Tribunal in the case of Sterlite Industries (I) Limited [2004 (12) TMI 108 - CESTAT, MUMBAI], where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C - demand not sustainable. CENVAT credit - health insurance for the employees - Held that: - for the period in question, the law is settled in the case of Stanzen Toyotetsu India (P) Limited [2011 (4) TMI 201 - KARNATAKA HIGH COURT], wherein the Hon’ble High Court stated that CENVAT credit cannot be denied of the service tax paid on health insurance services - credit allowed. Appeal allowed - decided in favor of appellant.
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