2014 (3) TMI 350

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....oices issued to them by job worker under Manpower Recruitment Agency Services. 2. The brief facts of the case are that appellants are manufacturers of excisable goods. During the manufacture of finished product they availed CENVAT credit on inputs, capital goods. During the course of investigation, it was pointed out to the job worker that the services provided falls under the Manpower Recruitmen....

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....appeal before the Commissioner (Appeals), the Commissioner (Appeals) directed the appellant to make pre-deposit which they failed to do so. Consequently the appeal was dismissed for non-compliance of Section 35. Aggrieved from the said order, appeal is before me. 4. Heard both sides. Considered the submissions. 5. I find that in this case appellant has taken the credit on the strength of duty pa....