TMI Blog2014 (1) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... /86, i.e., job work Notification, the final product cannot be held to be exempted so as to attract the provisions of erstwhile Rule 57CC - Following decision of Sterlite Industries India Ltd. [2004 (12) TMI 108 - CESTAT, MUMBAI] - Stay granted. - ST/2210/2012 - Stay Order No. ST/S/1149/2012-Cus(PB) - Dated:- 8-10-2012 - Ms. Archana Wadhwa, Member (J) and Shri Mathew John, Member (T) Shri A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said process of electroplating/painting on the goods sent by their principal in terms of provisions of Notification No. 8/2005-S.T., Revenue entertained a view that the appellant is providing dutiable as also exempted services. In such a case, the appellant cannot utilise Cenvat credit more than 20% of the tax payable in terms of the provisions of Rule 6. Accordingly proceedings were initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Notification No. 8/2005-S.T., the ratio of the said decision would apply. At this prima facie stage, we find that the issue is covered by the decision of the Larger Bench of the Tribunal which has been followed in umpteen number of decisions. We further note that the said decision was relied upon before the original adjudicating authority, who has chosen to ignore the same. As such we are of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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