2017 (9) TMI 918

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....ved in this case is whether the appellant is entitle for  availment of cenvat credit in respect of input used for job work goods, which is returned to the principal without  payment of duty under Notification No. 214/86-CE dated 25-3-1986. 2.  Shri. V.S. Sejpal, Ld. Counsel for the appellant submits that job work goods  is not exempted  as principal is under obligation&nb....

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....p; Commissioner V/s. Sterlite Industries (I) Ltd. - 2009 (244) E.L.T. A89 (Born.) (g)  Sterlite Industries (I) Ltd. V/s. Commissioner of Central Excise, Pune - 2005 (183)E.L.T. 353 (Tri. - LB) (h)  MPI Papers Pvt. Ltd. Vs. C.C.E, Mumbai-I 2016(336) ELT 86(Tri. Mum.) (i)  Monarch Catalyst (P) Ltd. Vs. C.C.E, Thane-I 2013(291) ELT 478 (Tri.-Mum.) 3.  Shri.  Sanjay Has....

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....ments cited by Ld. A.R., I find that  in case of Shri. Narain Metal Rolling Mills(Supra) the assesse could not established  duty payment on the job work goods by the principal.  However, in the present case there is no such charge either  in the show cause notice  or in the impugned order.  The case of the department  in the present case is that goods were exempt....