Cenvat credit for job-work manufacture upheld where prior Tribunal ruling on the same issue was applied.

Cenvat credit on inputs and capital goods for manufacture of bearing races/components on a job-work basis under Notification No. 214/86 was held admissible. The Tribunal applied its earlier final order in the same appellant's case on the identical question and found that decision squarely governed the present appeals. No separate contrary basis was shown to justify a different view. The impugned orders were therefore set aside and the appeals were allowed.

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Issues: Whether Cenvat credit on inputs and capital goods was admissible in respect of capital goods used for manufacturing bearing races/components on job work basis under Notification No. 214/86 dated 01.03.86.

Analysis: The issue had already been decided in the appellant's own case by an earlier final order of the Tribunal on the same question. That decision was found to be squarely applicable, and no separate contrary basis was shown for taking a different view in the present appeals.

Conclusion: The impugned orders were held to be incorrect and were set aside. The appeals were allowed.

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