2016 (2) TMI 781

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....H.M. Dixit, AC (AR) ORDER Per Raju The appellant, M/s MPI Paper Pvt. Ltd., are manufacturing coloured paper and paper-board and clearing the same on payment of duty. The appellants were also undertaking the job-work of calendaring, coating and/or colouring of paper for other units by using inputs like pigment, dyes, chemicals etc. on which they were availing CENVAT Credit. They were clear....

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....t 2009 (244) ELT A89 (Bom). She also relied on the decision of the Tribunal in the case of Federal Mogul Goetze India Ltd. vs. Commissioner of Central Excise, Bangalore - 2015 (318) 340 (Tri-Bang) where similar benefit has been granted. 3. Learned AR relied on the impugned order. He further argued that the decision in case of Sterlite Industries was given while interpreting the MODVAT Rules, wh....

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....is chargeable to nil rate of duty. Expression chargeable to nil rate of duty or exempted from whole of duty was considered by the Tribunal in the case of Orissa Synthetics Ltd . v. Collector of Central Ex. [1995 (77) E.L.T. 350 (Tri.)] and after taking note of the Ministries clarifications issued vide Circular No.10/75/CX. 6, it was held that clearance under goods under provision of 191BB for expo....

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.... procedure laid down in terms of the Rule 57F(3) that the duty does not get paid at the job worker's end at the time of clearance of the goods, but ultimately gets paid at the manufacturer's end. In these circumstances, we are in agreement with the decision rendered in the case of Bajaj Tempo and Jindal Polymers.   4. .................. 5....................... ....