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2009 (11) TMI 111 - HC - Central ExciseIt is the case of the petitioners that the petitioners have availed of Cenvat Credit in respect of job work done by them. The issue, it is pointed out, is fully covered by the Judgment of the Full Bench of the Tribunal in the case of Sterlite Industries (I) Ltd. and appeal there against dismissed by High Court - The law as settled is that even in respect of job work where the final product is dutiable, Cenvat Credit can be availed of. – All Courts and Tribunal within the jurisdiction of HC bound to follow law laid down by that High Court - the petitioners have strong prima facie case - There will be no pre-deposit. The petitioners are directed to give bond for the amount - considering judicial discipline, Subordinate courts are bound to follow the judgments of higher courts - Failure to do so would result in judicial mayhem. Subordinate courts are bound to follow the judgments unless there be a subsequent judgment of a Higher Court which has taken a view different from the view earlier expressed – petition is allowed
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