2009 (12) TMI 815

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.... ORDER This is Department's appeal against the order of the Commissioner (Appeals) No. 45-C.E./BPL/07-08 dated 6-7-2007. 2. None appears for the respondent in spite of notice. Heard the ld. Jt. CDR on behalf of the Revenue. 3. The respondent is engaged in the manufacture of excisable goods and are availing Cenvat Credit facility on inputs and capital goods. The respondents have also unde....

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....terates the reasoning of the Original Authority and also the grounds of appeal. 5. I have carefully considered the submissions of the ld. Jt. CDR and perused the records. The movement of inputs from the principal-manufacturer to a job worker and return of the processed goods from the job worker to the principal-manufacturer is governed, in the present case, by Notification No. 214/86. In the no....

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....er, the Commissioner (Appeals) has relied on the decision of the Tribunal in the case of Sterlite Industries (I) Ltd. v. CCE, Pune reported in 2005 (183) E.L.T. 353 (Tribunal-Larger Bench) and the decision of the Tribunal in the case of Kinetic Engg. Ltd. v. CCE, Pune reported in 2007 (208) E.L.T. 526 (Tribunal-Mumbai). In the grounds of appeal, it has been stated that against the said decisions o....