TaxTMI 
TaxTMI 
2018 (5) TMI 654
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....ndent. [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 the appellant as a job worker and consumed ....
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....ppellant 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 held as under: ".....The job worker take....
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.... 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 paid on health insurance for the employees for the ....