2018 (8) TMI 1677

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....baroyan, JJ. For the Appellant : Ms.P.Srija for Mr.E.Vijay Anand For the Respondent : Mr.A.P.Srinivas ORDER Judgment was delivered by T. S. Sivagnanam, J. This appeal by the Revenue is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 04.8.2008 raising the following substantial questions of law : "i. Whether, in the fact....

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....ork were cleared without payment of duty under Rule 57AC(5) of the Central Excise Rules, 1944/Rule 4(5)(i) of the CENVAT Credit Rules, 2001/2002 and after availing the benefit of Notification No.214/86-CE. 3. The Department proposed to disallow the credit taken on the quantity of inputs, which were used in the manufacture of job worked products on the ground that the benefit was not admissible ....

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....ent of duty in terms of Notification No.214/86-CE and the assessee availed MODVAT/CENVAT Credit on inputs used in both the categories of final product. The Larger Bench of the Tribunal noted in the case of Sterlite Industries (I) Ltd., that the job worker was entitled to do. Accordingly, the Tribunal dismissed the appeal filed by the Revenue and at that stage, noted that the Revenue had not obtain....

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....h Court in the case of Commissioner Vs. Sterlite Industries (I) Ltd. [reported in (2009) 244 ELR A89]. The Hon'ble Division Bench of this Court further held that a similar view was taken by another Division Bench of this Court, to which, one of us (TSSJ) was a party, in the case of Commissioner Vs. Hwashin Automotive India Pvt. Ltd. [reported in (2014) 304 ELT A16] and also the decision of the....