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2015 (11) TMI 894 - AT - Central ExciseCENVAT Credit - Availment of credit on raw materials by the Job Worker - Held that:- Issue is no longer res integra as the matter is settled by the larger Bench of this Tribunal in the case of Sterlite Industries Ltd. vs. Commissioner of Central Excise, Pune - [2004 (12) TMI 108 - CESTAT, MUMBAI] affirmed by the Hon'ble Bombay High Court reported in [2008 (8) TMI 783 - BOMBAY HIGH COURT], wherein it was held that job worker, who received goods from manufacturer under Rule 57E of erstwhile Central Excise Rules, 1944 is entitled to take credit of duty in respect of other inputs received directly and used by him in manufacture of said goods on job work basis, Rule 57C, ibid is not attracted in such a situation. Accordingly, following the ratio of the Larger Bench's decision in the case of Sterlite Industries Ltd. (supra), I set aside the impugned order - Decided in favour of assessee.
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