2010 (3) TMI 1056

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..... es, 1944 and Rule 6(2) of the Cenvat Credit Rules cannot be extended to fuels including furnace oil. We have not found any elaboration of this point in the Revenue's memo of appeal, nor has the learned SDR been able to add anything to it. On the other hand, it is submitted by the learned counsel for the respondent that what was claimed by them was only re-credit of the Cenvat credit reversed e .....

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..... facturer of final product to be cleared on payment of duty by the principal manufacturer could be availed by the job worker unaffected by the provisions of Rule 57C. The said Rule had injuncted a manufacturer of final product from taking Modvat credit of the duty paid on inputs used in or in relation to the manufacture of final products exempted from payment of duty or chargeable to 'nil' rate .....

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..... ibunal's Larger Bench stood approved. We note that this aspect is clearly discernible from the text of the High Court's judgment in Tata Motors Ltd . v. UOI - 2009 (244) E.L.T. 337 (Bom.). 5. In the result, in terms of the Tribunal's Larger Bench decision, it is held that the respondent is entitled to take re-credit of the Cenvat credit in question in their Cenvat account. We note tha .....

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