2014 (11) TMI 959

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....UDGMENT The instant appeal under Section 35G of the Central Excise Act, 1944 (for brevity 'the Act') prays for quashing Final Order dated 15-9-2011 (A.7) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity 'the Tribunal') [2013 (297) E.L.T. 92  (Tri.-Del.)] holding that the appellant is not entitled to the benefit of circular No. 306/22/97-CX, dated 20-....

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....y the claim was negated as it was not found to be covered by the notification dated 25-3-1986. The Tribunal then proceeded to examine the case of the appellant for extending the benefit of circular dated 20-3-1997. The appellant has operated for the year 1993-94 and the claim has been repelled on the ground that benefit of circular issued in 1997 cannot be extended to the appellant. The view of th....

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....ith no Cenvat Credit enjoyable by a Job Worker where duty liability is of manufacturer. The context of present appeal is on the issue of liability but not Cenvat Credit. Intention of the legislature when conveyed from a specified date that cannot be read as to have retrospective effect. This we say, following the Apex Court's judgment in the case of CCE v. Sunwin Technosolution Pvt. Ltd. - 2011 (2....