2011 (4) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... facts on record, the appellants was receiving inputs from their parent unit for job work. After processing the goods, they cleared the processed goods from their factory to their parent unit by following the provisions of job work, as envisaged in Notification No. 214/86-CE, dt.25.3.86. They were not paying any duty on the goods manufactured and cleared by them to their parent unit. On scrutiny o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,11,263/- (Rupees One Lakh, Eleven Thousands, Two Sixty Three only) in terms of the provisions of Rule 15(1), and (iii) ordered recovery of interest of Rs.4,434/- (Rupees Four Thousands, Four Hundreds, Thirty Four Only) in terms of provisions of Rule 14 of CENVAT Credit Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944.   3. The appeal against above order did not succee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e goods atleast once which is also the case before me. However, this would be in contradiction to another case law cited by the appellant. She refers to Larger Bench decision in the case of Sterlite Industries Vs. CCE Pune and after referring the said judgment as evergreen and classic and after holding that the said decision covers the disputed issue, she relied upon the some other decisions of th....