2017 (3) TMI 1096

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.... 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 (AR) appearing on behalf of the revenue appell....

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....9;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]. (f) CCE Vs. Ashima Dyecot Ltd. [2008-TIOL-659-HC-AHM-CX]. ....

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....ents 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 that credit on inputs, which were used for the manufacture of goods o....