2009 (4) TMI 934

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..... This is an appeal filed by the Revenue. 2. M/s. Mahalaxmi Seamless Ltd., Raigad, the respondents (hereinafter referred to as the "assessee") are engaged in the manufacture of seamless/ERU Pipes falling under Chapter heading No. 7309 of Central Excise and Tariff Act, 1985. 3. The assessee availed cenvat credit on tubes and Pipes and other inputs viz. HCC Bounder tube, anhydrous ammonia, var....

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....under Rule 25,26,27 of Central Excise Rules, 2002 read with Rule 13 of Cenvat Credit Rules, 2002 was also proposed. 5. The Assistant Commissioner, Central Excise, vide Order-in-Original dated 22.02.07, dropped the demand. 6. The Revenue filed an appeal before the Commissioner (Appeals), who vide Order-in-Appeal dated 14.01.2008, upheld the impugned order and rejected the appeal. 7. Heard ....

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....5-06 dated 28.02.2006, has dropped all the seven demands and the said Order has been accepted by the Chief Commissioner Central Excise Mumbai-II zone vide its F.No.IV/17-72/CCO-II/MXM/2006 dated 27.12.2006 and no appeal has been filed against the Order. 10. It is also seen that in the case of the present assessee itself, the CESTAT, Mumbai, vide order No. C-II/552/WZB/04 dt.30.01.04, held that ....

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.... which the Revenue has come up in appeal is because the Larger Bench decision of the CESTAT in the case of Sterlite Industries Ltd. vs. CCE reported in 2005 (183) ELT 353 (Tri-LB) holding that the goods manufactured on job-work basis, which are cleared by the principal manufacturer on payment of duty have to be treated as dutiable goods and the credit on other inputs received directly and used in ....