2011 (3) TMI 1085

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.... After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself in as much as the issue is covered by the Tribunal's precedent decisions.   2. The appellants are engaged in the manufacture of Aluminium Chloride, Sodium Hydro Chlorite, Calcium Butyrate falling under Chapter 28 & 29 of the Central Excise Tariff Act, 1985. They were also availin....

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....ted in 2005 (183) ELT 353 (Tri. LB) was brought to his notice, along with number of other decisions laying down that a job worker is entitled to avail the modvat credit of duty paid on the inputs used by him in the manufacture of the final product cleared payment of duty to the principal manufacturer, he observed that he fully agrees that cenvat credit cannot be denied to him as job worker working....