2016 (1) TMI 105

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....pellants are manufacturers of non-alloy steel bars. They are also undertaking the job work for its customers, in terms of Notification No.214/86-CE dt. 26/03/1986. During the course of manufacture of goods on job work basis, they used duty paid furnace oil and Oxygen and availed the benefit of CENVAT credit of duty paid on the inputs. 2. Revenue, by entertaining a view that inasmuch as the goods ....

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.... the said order, filed an appeal before Commissioner(Appeals), who reversed the order. Hence the present appeal. 5. Nobody appeared for the appellant. Accordingly, I have heard learned AR Shri N. Jagadish, Superintendent. 6. It is not disputed that the issue stands decided in favour of the assessee by the Larger Bench decision of the Tribunal in the case of Sterlite Industries Ltd. as also by Ho....