2010 (9) TMI 415

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....t. Shri R.K. Gupta, SDR, for the Respondent. [Order]. - This is an appeal against the order of the Commissioner (Appeals) No. 115/CE/APPL/Noida/08, dated 30-9-2008. 2. Heard both sides. 3. The appellants are engaged in the manufacture of black and galvanized steel pipes and are availing Cenvat credit on inputs in the manufacture of final products. The appellants have also undertaken man....

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....paid on material like zinc and steel tubes and pipes. The appellants have undertaken the processes as job worker. They have used, during the said job work duty paid furnace oil, Greece, Hcl etc. Since the processed materials have been sent back to the principal manufacturer who were discharging duty at their end, the credit availed on input used in job work could not be denied to them. 5. Ld. SDR....

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....d tubes. If the final products cleared by the job worker are exempted, the question of granting credit to principal manufacturer does not arise. 8. The authorities below while holding that the appellants have not fulfilled the conditions of Notification No. 214/86, have not denied the benefit of the said notification as they have not demanded duty on the entire value of final products cleare....