TMI Blog2015 (11) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... in manufacture of said goods on job work basis, Rule 57C, ibid is not attracted in such a situation. Accordingly, following the ratio of the Larger Bench's decision in the case of Sterlite Industries Ltd. (supra), I set aside the impugned order - Decided in favour of assessee. - Appeal No. E/89468/13 - - - Dated:- 16-9-2014 - Anil Choudhary, Member (J) For the Appellant : Shri V S Sejpal, Adv For the Respondent : Shri S G Dewalwar, Addl. Commissioner (AR) ORDER Per Anil Choudhary This appeal is filed by the appellant against Order-in-Appeal No. SK/RGD/2013-14 dated 29.8.2013 passed by the Commissioner of Central Excise (Appeals), Mumbai-II. 2. The brief facts of the case are that the appellant, M/s Maharashtra A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey undertake the responsibility of payment of excise duty on the said intermediate goods manufactured by the appellants and cleared to them without payment of duty. Thus, the duty payable on the goods manufactured by the appellant is paid by the appellant and the duty payable on the intermediate product namely, Thione manufactured by the appellant and ultimately used by M/s Kumar Organics in their dutiable final products is paid by M/s Kumar Organics. He further submits that the duty liability of job work goods as per Rule 4(5)(a) of Cenvat Credit Rules, is squarely on the shoulders of the raw material supplier. Therefore, in the present case the goods manufactured by the appellants on job work basis cannot be treated as exempted goods, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Sterlite Industries Ltd. vs. Commissioner of Central Excise, Pune - 2005 (183) ELT 353 (Tri-LB) affirmed by the Hon'ble Bombay High Court reported in 2009 (244) ELT A89 (Bom), wherein it was held that job worker, who received goods from manufacturer under Rule 57E of erstwhile Central Excise Rules, 1944 is entitled to take credit of duty in respect of other inputs received directly and used by him in manufacture of said goods on job work basis, Rule 57C, ibid is not attracted in such a situation. Accordingly, following the ratio of the Larger Bench's decision in the case of Sterlite Industries Ltd. (supra), I set aside the impugned order and allow the appeal of the appellant with consequential benefit, if any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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