TMI Blog2015 (10) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... on merit and the finding of the Commission (Appeals) is not sustainable - Decided in favour of assessee. - Appeal No. : E/1226/2009 - ORDER No. A/10355 / 201 - Dated:- 7-1-2015 - Mr. P.K. Das, J. For The Assessee : Shri P M Dave (Adv), Shri Kuntal Parikh (Adv.) For The Revenue : Shri S K Shukla (AR) Per : Mr. P.K. Das, The Appellants are engaged in the manufacture Articles of Iron and Steel under Chapter 72 of the First Schedule to the Central Excise Tariff Act 1985.The appellant availed cenvat credit on Furnace Oil used in the manufacture of dutiable goods and job work material cleared under Notification No. 214/1986 dtd 25.3.1986. The appellant wrongly reversed cenvat credit an amount of ₹ 11,36,541/- on the fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.Del) d) Welspun India Ltd vs CCE, Daman - 2009(248)ELT.898(Tri.Ahd.) e) CCE, Ludhiana vs Modi Sales - 2009(235)ELT.356(Tri.Del.) f) Monarch Catalyst P Ltd vs CCE Thane 1 - 2013(291)ELT.478 (Tri.Mum.) g) CCE Vadodara 1 vs J H Kharawala (P) Ltd - 2009(235)ELT.332(Tri.Ahd) h) Sudhir Forging vs CCE, Ludhiana - 2010(251)ELT.478(Tri.Del.) 3. On the other hand, Ld Authorised Representative for the Revenue submits that the show Cause notice was issued proposing to reject the permission for re-credit on the ground that they have not filed refund claim under Section 11B of the Central Excise Act 1944. He submits that the issue is in favour of the Revenue as per order of the Larger Bench of the Tribunal, in the case of BDH Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any case, I find that the appellate authorities have only expressed a doubt about the non-payment of duty by the principle manufacturer and has not come to a final conclusion about such non-payment. Even the doubt is also not justified in view of the scope and provisions of notification No. 214/86 and in view of the admitted fact of the appellant having done the job work in terms of the said notification. Accordingly, I find no merits in the impugned order and set aside the same. 5. So, the appellant is eligible to avail cenvat credit on merit and the finding of the Commission (Appeals) is not sustainable. The Larger Bench decision in the case of BDH Industries Ltd (Supra) as relied upon by the Learned Authorised Representative would no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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