2017 (7) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant Dr. J. Harish, AR For the Respondent ORDER Per: S. S Garg The present appeal is directed against the impugned order dated 31.7.2014 passed by the Commissioner (A) whereby Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that appellants are holders of Central Excise Registration and engaged in the manufacture of excis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on which CENVAT was availed, in the manufacture and clearance of job work goods. Therefore, it appeared that as per the provisions of Rule 3(i) and Rule 6(i) of the CCR, the appellants were not eligible to avail CENVAT credit on inputs and input services used in the manufacture of job work goods and use the said credit for clearance of goods manufactured at a later stage. In this connection, a sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the original authority has gone beyond the allegation in the show-cause notice because in the show-cause notice there is no mention of the Notification No.214/86 dated 24.3.86. He further submitted that this Tribunal in appellant's own case for an earlier period had allowed the appeal of the appellant relying upon the decision in the case of Sterlite Industries (I) Ltd. rendered by Larg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... inputs used in the manufacture of final products cleared without payment of duty for further utilization in the manufacture of final products which are cleared on payment of duty by the principle manufacturer would not be hit by provisions of Rule 57C. Following the above decision, since the facts and circumstances are same in this case also, and even though only stay application has been listed,....