2014 (10) TMI 89

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.... Muralidharan, Supdt. (AR) ORDER 1. Today, the matter is listed for noting compliance. 2. Ld. Advocate Shri Hari Radhakrishnan appearing on behalf of appellant submits that the appellant filed MISC application No.E/MISC/41243/2014 on 22.5.2014 seeking modification of the Stay Order No.40645/2014 dt. 2.5.2014. By the stay order dt. 2.5.2014, the appellant was directed to make a predeposit ....

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....eir job worker for processing mosquito repellent coils within their factory premises. The intermediate product manufactured by the job worker were finally cleared on payment of duty by the appellant. Show cause notice dt. 10.5.2010 was issued for denial of cenvat credit on the capital goods installed in appellant's premises belonged to the job worker. The adjudicating authority confirmed the d....

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....CCE Vs Sunrise Chemicals Industries - 2010 (262) ELT 110 (Guj.)          2) CCE Chennai Vs Ilgin Automotive (P) Ltd. - 2014 (295) ELT 129 (Mad.).         3) Gujarat Alkalies & Chemicals Ltd. Vs CCE Vadodara - 2008 (229) ELT 97 (Tri.-Ahmd.). 5. Ld. AR reiterates the finding of the both the authorities and stated that, the contract expired in Feb....

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.... Court in the case of CCE & Customs Vs Sunrise Chemicals Industries (supra) has held as under :-            "4. Thus, on overall reading, it is apparent that credit is available to a manufacturer or producer of final product, which means excisable goods manufactured or produced and such credit is for the duty paid on any inputs or capital goods ....