2015 (10) TMI 1782

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....er: Anil Choudhary: This appeal is filed by the appellant, M/s Tata Motors Ltd., against Orders-in-Appal No. P-I/VSK/18/2009 dated 29.1.2009 and No. P-I/VSK/66/2009 dated 6.3.2009 passed by the Commissioner of Central Excise (Appeals) Pune-I. 2. The brief facts of the case are that the appellant was availing CENVAT Credit of duty paid on various raw materials, capital goods etc., under Rule ....

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....n the said job-work. Therefore, a show-cause notice was issued demanding duty Rs. 27,15,460/- and Rs. 11,81,524/- along with interest at appropriate rate and also proposed imposition of penalty under Rule 15 of the Cenvat Credit Rules, 2004. The said show-cause notices were adjudicated and the demand of duty of Rs. 27,75,460/- (in Appeal No. E/320/09) and Rs. 11,81,524/- (in Appeal NO. E/321/09) w....

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....fter job work, cannot be considered as used in exempted goods and job workers are entitled to input credit. Accordingly, the Counsel for the appellant prays for allowing the appeals. 4. The learned AR appearing for the Revenue relies on the impugned order and reiterates the findings of the lower authorities. 5. Having considered the rival contentions, I find that the issue involved in this c....