TMI Blog2011 (6) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... e job-worked goods - The learned Advocate for the appellants submits that these job worked goods were supplied to the principal manufacturer, who further used this goods in manufacturing of final product, which was cleared on payment of duty, which is not in dispute - Therefore, the matter is squarely covered by the decision of Larger Bench of this Tribunal in the case Sterlite Industries (I) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. The motor parts manufactured on job work basis were cleared without payment of duty and the motor parts independently manufactured by them were cleared on payment of duty. 3. Department was of the view that input services which were used in relation to manufacture of goods on job work basis, the input service credit was not admissible to the extent the services used in relation to manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Larger Bench of this Tribunal in the case Sterlite Industries (I) Ltd. vs. Commissioner of Central Excise, Pune reported in 2005(183)ELT 353(Tri-LB) therefore the issue is no more res integra, the appeal is allowed by setting aside the impugned order. 5. Heard and considered. 6. On careful examination of the facts and submission made by the learned Advocate, I find that in this case it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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