2018 (5) TMI 654

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...., Superintendent / AR for the Respondent. [Order per: M V Ravindran, Member (Judicial)] 1. This appeal is directed against Order-in-Appeal No. 71/2011(HIV) CE, dated 30.08.2011. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue involved in this case is regarding demand of reversal of cenvat credit on the inputs which were procured by th....

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....sed. It is the case of the Revenue that appellant having removed job worked goods without discharge of duty, is not eligible to avail cenvat credit of the inputs consumed in certain job work material. We find that the law on this point is now well settled by the Larger Bench decision of the Tribunal in the case of Sterlite Industries (I) Limited [2005(183) E.L.T. 353 (Tri.-LB), wherein the Bench h....

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....as himself processed the inputs and in the other case where he is sending it to the job worker." 4. The above said ratio is followed by the Tribunal in numerous decisions, accordingly the demand confirmed by adjudicating authority with interest and penalty imposed on this ground is unsustainable and liable to be set aside which we do so. 5. As regards the CENVAT credit availed of service tax....