2009 (2) TMI 690

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....an, Advocate, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeals primarily on the ground that the issue is covered by the Larger Bench decision of the Tribunal in the case of M/s. Sterlite Industries (I) Ltd. as also on....

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....sition of penalty. 3. The said order of the Commissioner is impugned before us by the assessee as also by the Revenue on the ground that the goods cleared under job work are neither considered as exempted goods nor goods cleared at Nil rate of duty. The goods cleared from the job worker's premises are at par with the normal clearance except that of shifting duty liability to be discharged ....

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....t the provisions of Rule 6 of Cenvat Credit Rules, 2004 are meant for situation where the unit manufactures both dutiable and exempted goods using common inputs in respect of which Cenvat credit has been availed by them. The said provisions cannot be in respect of clearances under job work. 5. As it is a case of assessee as also of the Revenue that the issue is settled in favour of the ass....