2014 (1) TMI 1375

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposit of CENVAT credit of Rs.2,45,146/- along with interest and penalties. 2. Heard both sides and perused the records. 3. The applicant is engaged in the manufacture of bulk drugs. They are also undertaking job work. The adjudicating authority denied the credit on the ground that the applicant availed a credit on GTA service during the period April 2006 to October 2007 on the job work materia .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er Bench in the case of Sterlite Industries (I) Ltd. (supra) which has been followed in the following decisions :- 1) CCE & ST Raigad Vs Vipras Castings Ltd. 2007 (219) ELT 512 (Tri.-Mumbai) 2) Amalgamations Repco Ltd. Vs CCE Chennai 2007 (220) ELT 886 (Tri.-Chennai) 3) Polycab Industries Vs CCE Daman 2010 (19) STR 585 (Tri.-Ahmd.) 7. In view of the above discussion, the applicant has made out .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X