https://www.taxtmi.com/caselaws?id=170951 The appeal contested the extension of benefits under Rule 57AD(2) and Rule 6(2) to fuels like furnace oil, with the respondent claiming re-credit of Cenvat credit for duty paid on inputs used in job work. The Tribunal, citing the Larger Bench decision in Sterlite Industries case, upheld the availability of Cenvat credit for such inputs. Job workers were allowed to avail Modvat credit without restrictions under Rule 57C, as affirmed by the High Court's dismissal of the department's appeal. The respondent was entitled to re-credit Cenvat credit without unjust enrichment considerations, leading to the appeal's dismissal. en-us Tue, 23 Mar 2010 00:00:00 +0530 Sat, 04 Jul 2015 10:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170951 The appeal contested the extension of benefits under Rule 57AD(2) and Rule 6(2) to fuels like furnace oil, with the respondent claiming re-credit of Cenvat credit for duty paid on inputs used in job work. The Tribunal, citing the Larger Bench decision in Sterlite Industries case, upheld the availability of Cenvat credit for such inputs. Job workers were allowed to avail Modvat credit without restrictions under Rule 57C, as affirmed by the High Court's dismissal of the department's appeal. The respondent was entitled to re-credit Cenvat credit without unjust enrichment considerations, leading to the appeal's dismissal. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170951