9911796707
TMI Blog2015 (10) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... er : 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 Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount in cenvat account. He submits that the Commissioner (Appeals) proceeded on the basis that the furnace oil used for job work for final product and cleared under Notification No 214/86-CE and therefore they are not eligible for cenvat Credit on inputs. He submits in their own case for the earlier period the Tribunal in the case of Gopal Iron and Steel Co (Guj.) Ltd vs CCE, (AHD), 2009(249)640 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion 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 Industries Ltd vs CCE - 2008(229) ELT.364(Tri.LB). 4. After hearing both the sides and on perusal of the records, I find from the impugned order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the appeal on the ground that the appellant has not brought anything on record to show that the principle manufacturer has paid duty on their final product. I fully agree with the learned advocate that the appellants having manufactured the goods on job work basis in terms of Notification No. 214/86, which allows movement of input from principle manufacturer's factory to the job worker only o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f BDH Industries Ltd (Supra) as relied upon by the Learned Authorised Representative would not be applicable in the facts and circumstances of the case. In that case, the issue involved is that as to whether it is permissible to take suo moto credit. In the present case, I find that the appellant have not taken suo moto credit of the amount which was reversed by them. In other words, they have app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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