2008 (1) TMI 723

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er]. - This appeal has been filed against Order-in-Appeal No. 15/CE/Alld/2006, dated 23-2-06 passed by the Commissioner of Customs and Central Excise (Appeals), Allahabad. 2. Ld. Advocate who appears for the appellant stated that the demand in this case relates to the Cenvat credit availed on the inputs by the job worker in respect of the goods manufactured on job work basis and returned t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... respect of other inputs received directly and used by him in manufacture of said goods on job work basis. The reasoning of the Tribunal is that the impugned goods are  neither exempted nor subject to Nil rate of duty. Hence, the provisions of Rule 57C would not be attracted in such cases. 3. Ld. Departmental Representative took me to the impugned order and reiterated the contentions of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X