2011 (2) TMI 152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CE AJAY KUMAR MITTAL, JJ. Mr. Kamal Sehgal, Advocate for the appellant.   ADARSH KUMAR GOEL, J.   1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against order dated 30.12.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') claiming following substantial questions of law:- &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cenvat credit under the Cenvat Credit Rules, 2002. Along with its own manufacturing it also does job work for other manufacturers. It availed cenvat credit on inputs i.e. lubricants , soaps, chemical etc. utilized in manufacture of their own goods as well as processing of goods on job work. Show cause notice was issued to the assessee proposing recovery of amount claimed by the assessee as cenvat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etc. taken by the noticee is admissible.   As regards, the inputs namely soaps & Lubricants is concerned, it is observed that simplified procedure has been laid down under Rule 12B for job work in Textile & Textile articles.   Under the proviso to sub-rule 1 of rule 6 of Cenvat Credit Rules, the cenvat credit on inputs shall not be denied to job worker referred to Rule 12B on the g....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-L.B.). The larger Bench followed the judgment of Hon'ble Supreme Court in Escort Vs. C.C.Ex. [2004 (171) E.L.T. 145 (S.C.)] holding that clearing of goods at intermediate stage was not at par with clearing of final goods without payment of duty and cenvat credit could not be denied on inputs on that ground. Appeal against the judgment in Sterlite was dismissed by Bombay High Court.   4. W....