2017 (3) TMI 1096
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....Respondent Order The issue involved in the present revenue's appeal is that whether cenvat credit is admissible in respect of inputs used by the job worker in the manufacture of job work goods under notification No.214/86-C.E. dated 25.03.86 which is cleared without payment of duty back to the supplier of raw material. 2. Heard both sides. 3. Shri N.N. Prabhudesai, Ld. Superintendent (....
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....ustries (I) Ltd's judgment, where the department's Appeal in Bombay High Court is rejected. (b) CCE, Bangalore Vs. Himalaya Drugs Co. & Others [2011-TIOL-246-HC-Ott-CX]. (c) CCE, Ludhiana Vs. Jainsons Wool Coombers Ltd. [2011-TIOL-121.-HC-P&H-CX]. (d) CCE, Vs. Happy Forging Ltd. [2011 (265) ELT 197 (P & H)]. (e) CCE & ST Vs. Bharat Electronics Ltd. [2011-TIOL-239-HC-KAR-CX]. ....
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....t be disallowed. This issue has been considered in various judgments including larger bench judgment in the case Sterlite supra which was also relied upon in the impugned order. The finding of the impugned order is also self explanatory which is reproduced below: 1 have gone through the case records and considered the averments made in the appeal. The demand has been confirmed on the ground tha....


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