2007 (11) TMI 252

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..... , dt. 30-6-2006. 2. The respondent sought adjournment of this matter at least three times and the respondent was accommodated, today also respondent is absent and seeking adjournment. The request for adjournment is declined und appeal is taken up for disposal. 3. Considered the submissions made by the ld. SDR and perused the records. It is the submission that the respondents had procured duty pa .....

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..... case of Sterlite Industries (I) Ltd. v. CCE, Pune as reported at 2005 (183) E.L.T. 353 (Tri. - LB) wherein 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 utilization in the manufacture of final product, which are cleared on payment of duty by the principal manufacture, would not hit by the provisio .....

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..... This precise point was before the Larger Bench in the case of Sterlite Industries (I) Ltd., (supra) and it held that clearance under the job work basis cannot be equated to as clearance without payment of duty, as these job worked goods were further utilized in the manufacture of dutiable final product. 4. As such, I find that the issue is squarely covered in favour of the respondent by the deci .....

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