2009 (12) TMI 815

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al 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 undertaken job work on materials received un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ority 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 normal course, the job worker, who clears the ....