2014 (12) TMI 579

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....er: P R Chandrasekharan: The Revenue is in appeal against Order-in-Appeal No.AT/123/RGD/2006 dated 23/02/2006 wherein the lower appellate authority allowed CENVAT credit on inputs which was used for the manufacture of goods on job-work basis. 2. In the appeal memorandum it is urged that the CENVAT credit taken can be utilised only for manufacture of finished products which are required to be cle....

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....Ltd. Commissioner of Central Excise, Pune 2005 (183) ELT 353 wherein it has been held that "MODVAT credit of duty paid on inputs used in the manufacture of final product cleared without payment of duty for further utilisation in manufacture of final product, which are cleared on payment of duty by principal manufacturer, would not be hit by provisions of Rule 57C" and the said decision dealt with ....