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2010 (3) TMI 560 - AT - Central ExciseCenvat/Modvat - Job work - Furnace oil procured on duty payments used in job work of converting billets into wire rods and bars which were supplied to principal manufacturer without payment of duty claiming benefit under Notification No. 214/86-C.E.. The department issued a show-cause notice proposing to reject the refund claim on the ground that the respondent did not substantiate their claim on merits and also did not prove that the incidence of duty had not been passed on to any other person. Held that - the decision of Sterlite Industries (I) Ltd. v. CCE, Pune available. Assessee eligible for credit.
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