TMI Blog2015 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... s used in the manufacture of goods which are exempted and which are cleared without payment of duty on Job work basis - Held that:- Following decision of Commissioner Versus Hwashin Automotive India Pvt. Ltd. [2014 (9) TMI 444 - Madras High Court] - Decided against Revenue. - Civil Miscellaneous Appeal Nos.3662 to 3664 of 2008 & M.P.Nos.1, 1 and 1 of 2008 - - - Dated:- 20-3-2015 - R. Sudhakar A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the principal manufacturers without payment of duty. The assessee were also manufacturing similar goods on their and the same were cleared on payment of duty to independent buyers. In such duty payments, the assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods, which was objected to by the Department. Hence show cause notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... worked goods) cleared by the assessee to the principal manufacturer during the periods of dispute, without payment of duty, were not to be treated as goods exempted from duty of excise or chargeable to 'nil' rate of duty so as to attract the bar created under Rule 6(1) of the CENVAT Credit Rules, 2004. Aggrieved by the said order of the Tribunal, the present appeals have been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue was answered against the Revenue following the decisions of the Bombay High Court reported in 2009 (244) E.L.T. A89 - Commissioner v. Sterlite Industries (I) Limited as well as the Punjab and Haryana High Court reported in 2012 (26) STR 488 Commissioner of Central Excise, Ludhiana v. Jainsons Wool Coombers Ltd., which were based on the decision of the Apex Court reported in 2004 (171) E.L.T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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