TMI Blog2016 (8) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... and only dutiable goods, therefore, the question of invoking the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 does not arise at all. - Decided against the Revenue - E/3648/2012-(SM) - Final Order No. 60775/2016 - Dated:- 20-6-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. G.M. Sharma, A.R - for the appellant None, Advocate - for the respondent ORDER Revenue is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent is required to pay 10% of the value of job work goods (exempted goods), In this set of facts, the proceedings were initiated against the respondent and a show cause notice was issued to respondent. The show cause notice was adjudicated and the demand of duty was confirmed on account of non-maintaining of separate account of job work goods as well as manufactured goods and the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent, no request for adjournment has been made. In the interest of justice, the matter is taken up for disposal. 5. On careful consideration of the issue is involved and arguments of the Ld. AR, I find that it is admitted fact that the job work goods manufactured by the respondent are dutiable goods. The respondent is manufacturing only and only dutiable goods, therefore, the question of invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ld. Commissioner (A) in the impugned order who he has relied on the decision of the Larger Bench of this Tribunal in the case of Sterlite Industries Vs. CCE, 2005(185) ELT 353 (Tri. -LB) and Bharat Fritz Werner Ltd. 2005 (191) ELT 1099. Therefore, I do not find any merit in the appeal filed by the Revenue. Accordingly, the appeal is dismissed. (Dictated and Pronounced in the open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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