2015 (9) TMI 119

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..... facturing 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 issued alleging that as the inputs have been used in the manufacture of final products which were cleared without payment of duty, any cenvat credit of the duty paid on such inputs would not be available. The Adjudicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, .....

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..... nd 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 issued alleging that as the inputs have been used in the manufacture of final products which were cleared without payment of duty, any cenvat credit of the duty paid on such inputs would not be available. The Adjudicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, against which appeal has been file .....

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..... similar question raised by the Revenue 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. 145 - Escorts Limited v. Commissioner of Central Excise, Delhi. 3. Following the said decision, the questions raised in this appeal stand answered against the Revenue. 5. Following the above-said decision of this Court, the above Civil Miscellaneous Appeals are dismissed. No costs. Consequently, conn .....

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