TMI Blog2010 (5) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal in the case of M/s Sterlite Industries Ltd. [2004 (12) TMI 108 - CESTAT, MUMBAI], where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d input services is admissible to the job workers clearing goods to the principal manufacturer under Notification No.214/86-CE and also clearing waste generated on payment of duty. In view of the fact that the issue involved is very short one and was considered in detail, the stay petitions are allowed and the matter is taken up for final decision. 2. The appellants had cited the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the decision in respect of M/s Tata Motors Ltd. cited by the Commissioner (Appeals) was by the Tribunal as reported in 2009 (243) ELT 353 and not of Hon'ble Supreme Court. Further, it was also noticed that the said decision was a stay order and this was overruled by Hon'ble High Court of Mumbai as reported in 2009 (244) ELT 337 (Mum). 3. In view of the above discussion, it is quite c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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