2016 (11) TMI 779

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..... Mishra, DR for the Respondent ORDER Per Archana Wadhwa The Appellants manufacture goods on which excise duty is payable as also goods which are exempt from excise duty under Notification 214/86. The goods so exempted are polyester chips manufactured on job-work basis from main raw materials namely Purified Terephthalic acid and Mono Ethyl Glycol supplied by their principals. They take C....

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....nt of the said issues were adjudicated by the Additional Commissioner of Customs by confirming duty demanded for an aggregate amount of Rs. 24,41,571/-. Further penalty of Rs. 24,41,571/- was imposed under Rule 15 of the Cenvat Credit Rules. Aggrieved by the order the Appellants filed an appeal with the Commissioner (Appeal) who rejected their appeal by his order dated 12-08-2010. Aggrieved by thi....

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....ory and since both the issues are already decided in their favor, the impugned orders are liable to be set aside. The decision of the Karnataka High Court, in the matter of outward transportation is applicable for the period upto 01-04-2008 when the definition of input service in Cenvat Credit Rules has been amended. 4. The Ld SDR argues that, Cenvat credit can be taken only on inputs and input....

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....credit availability of inputs and as such the same would not be applicable in respect of credit availability of input services. The said distinction made by the authority for not applying the ratio of larger bench decision of the Tribunal cannot be appreciated. There is no difference between the inputs and input services credit and the issue being the same i.e. clearance of goods for job work in t....