2016 (12) TMI 1268

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.... of TMT bars of job work. The credit taken on the furnace oil is sought to be denied by the Department on the ground that the appellant has not discharged any duty on TMT bars. It is submitted that the appellant, who is a job worker, working in the present case under job work Notification No.214/86 dated 25.03.1986, where the duty is finally discharged by the principal manufacturer/supplier. The ld.Advocate in support of the credit taken by the job worker on the materials used by him in the process of job work, has cited the Larger Bench's decision in the case of Sterlite Industries (I) Ltd. Vs. CCEx., Pune : 2005 (183) ELT 353 (Tri.-LB). It is his contention that this judgement has been subsequently followed in a number of cases, where....

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....oods from the principal under Rule 57E of the erstwhile Central Excise Rules, 1944, entitled to take credit of duty in respect of other inputs used by him in the manufacture of job-worked goods without payment of duty for further utilization in the manufacture of the final products by the principal, which are cleared on payment of duty by the principal manufacturer. Both the authorities below had not considered the Larger Bench's decision on the ground that the said decision relates to erstwhile Central Excise Rules. I find that the Tribunal on the identical issue under the Cenvat Credit Rules, 2004, allowed the appeal of the assessee following the decision of the Larger Bench of the Tribunal in Sterlite Industries (I) Ltd., as under : ....