Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, ... vs Interflex Electronics (I) Pvt. Ltd on 28 November, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 27019 / 2013 Appeal(s) Involved: E/862/2007-SM [Arising out of Order in Appeal 197/2007 CE dated 17/09/2007 passed by the Commissioner of Central Excise (Appeals), Bangalore.] Commissioner of Central Excise, Customs and Service Tax - BANGALORE-I POST BOX NO 5400, CR BUILDINGS, BANGALORE 560 001. KARNATAKA Appellant(s) Versus INTERFLEX ELECTRONICS (I) PVT. LTD. 89/A, ELECTRONICS CITY, BANGALORE Respondent(s)
Appearance:
Mr. R. Gurunathan, Addl. Commissioner (AR) For the Appellant Mr. B. Venugopal, Advocate Swamy Associates G-8, Fortuna Icon Apartments, Jodidar Ashwathappa Farm Sahakaranagar, Bangalore - 560 092. For the Respondent CORAM:
SHRI B.S.V. MURTHY, HONBLE MEMBER TECHNICAL Date of Hearing: 28/11/2013 Date of Decision: 28/11/2013 Order Per : B.S.V. Murthy, CENVAT credit of Rs.12.48 lakhs approximately has been denied on the ground that the inputs have been used in the manufacture of goods which were cleared without payment of duty and manufactured on job work basis by availing the exemption under Notification No.214/1986. The issue is no longer res integra and Honble High Court of Bombay in the case of Sterlite Industries (I) Ltd.: 2009 (244) E.L.T. A89 (Bom.) has held that goods manufactured on job work basis cannot be considered as exempted goods and CENVAT credit on the inputs would be admissible to the appellant. Even though the Honble High Court did not say so, this was the view taken by the Larger Bench which was under challenge before the Honble High Court. In the result, appeal has no merits and is accordingly rejected. (Order dictated and pronounced in open court) (B.S.V. MURTHY) TECHNICAL MEMBER rv