2012 (8) TMI 50

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..... p; Ld. Counsel submits that as a job worker the goods manufactured by it being dutiable in the hands of the ultimate manufacturer, was subject to clearance through Exemption Scheme under Notification No.214/86 dated 25th March, 1986. While manufacturing such goods the appellant used certain inputs and those inputs being entitled to cenvat credit, the appellant claimed the Cenvat Credit. Only beca .....

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..... ficant in the present case. The Bench was of the view that the appellant was entitled to the benefit as is granted in the case of Flex Chemicals Ltd. (supra) and also the Tribunals decision in Modi Sales. The view taken was that when the goods was not exempted goods since that was dutiable the intermittent stage the appellant cannot be denied the benefit claimed. Considering all these aspects, wai .....

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