2011 (4) TMI 833

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....Enterprise, Plot No.430 Phase-II, GIDC, Valva, Ahmedabad were receiving inputs from their principal manufacturer M/s. Meghmani Dyes and Intermediates Ltd., Ahmedabad for further processing and subsequently cleared the goods from their factory by following provisions on job work as per Notification No.214/86-CE dated 25.03.86 and were not paying the central excise duty. A show cause notice was issu....

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....er Notification No.214/86-CE cannot be treated as exempted goods, hence question of applying Rule 6 of Cenvat Credit Rules does not arise. It does not exempt the goods manufactured by the job worker unconditionally. Further, the ratio of the order of CESTAT (LB) in the case of Sterlite Industries (I) Ltd. Vs. CCE Pune reported in 2005 (183) ELT 353 (Tri. Del.) is rightly applicable in the instant ....