2014 (10) TMI 125

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....has been filed by the Revenue against Order-in-Appeal No. COMMR.(A)/224/VDR-I/2007, dt.30.10.2007 passed by the first appellate authority issued on 16.11.2007.  Under this OIA dt.30.10.2007 first appellate authority has upheld the OIO No.18/Dem/JC/D dt.01.11.2006 passed by the adjudicating authority dropping the demands against the appellant.  The issue involved is whether appellant can ....

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....ribunal)]            (ii) Brook Bond Lipton India Ltd Vs C.E.R. [2012 (283) ELT 336 (All.)] 3. Heard ld.A.R. and perused the case records.  The issue involved in the present appeal is whether CENVAT Credit is required to be denied, in view of the provisions of Rule 6(2) of CENVAT Credit Rules to the Respondent with respect to credit take....

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....device to postpone duty payment when read with the provisions of Rule 4(5)(a) of the CENVAT Credit Rules.  Even if a job worker pays duty on the goods manufactured by him the same will be eligible as CENVAT Credit to the supplier of the raw material making it a totally revenue neutral situation.  Further it is also observed, as discussed by the first appellate authority, that this issue ....