COMMISSIONER OF C. EX. Vs. SOLAR EXPLOSIVES LTD.

JUDGEMENT

(1.) THE Revenue has filed this appeal.

(2.) THE learned DR submitted that the Commissioner (Appeals) has held that it is a case of revenue neutrality and secondly he relied on the decision by Sterlite Industries (I) Ltd. v. Commissioner of Central Excise, Pune - : 2005 (183) ELT 353 (Tri. - LB) of this Tribunal they are not applicable to the fact of this case. He submitted that in the case of Jay Yuhshin Ltd. v. CCE, New Delhi - : 2000 (119) ELT 718 (Tri. -LB) wherein this Tribunal has observed as under:

(3.) ON the other hand the learned Advocate for the Respondent submitted that the adjudicating authority in his order has held that the goods have not been removed under any exemption Notification and the same has been removed under job work challan by following the procedure as per Rule 4(5)(a) of CENVAT Credit Rules, 2004. In the case of Kinetic Engg. Ltd. v. Commissioner of Central Excise, Pune -III -, 2007 (208) ELT 526 (Tri. -Mum.) has held that following the decision of the Larger Bench decision in the case of Sterlite Industries (I) Ltd. (supra) that the inputs used in manufacture of final products cleared without payment of duty after job work, cannot be considered as used in exempted goods. Hence the impugned order is to be sustained.