2017 (6) TMI 1394

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....e High Court Bar Association dated 28-6-2017 for abstaining from Court work. The present appeal is filed claiming that the following substantial questions of law arising out of order passed on 17-10-2016 by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). "1.   Whether the learned CESTAT was just in holding that the said goods manufactured on job work....

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....vernment circulars in the factual matrix of the present case?" The said order arises out of the fact that the assessee manufactures goods on job work on which excise duty is payable as also goods which are exempted from excise duty under Notification No. 214/86. The assessee takes credit on raw materials used in the manufacture of polyester chips as also on input services. One item of such input ....

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.... (183) E.L.T. 353. The Tribunal recorded the following findings : "After considering the arguments of both the sides I find that as regards the first issue of availment of Cenvat credit in respect of various input services the appellate authority has observed that issue in Larger Bench's decision in the case of Sterlite Industries (I) Ltd. (supra) was relatable to credit availability of inputs a....