TATA MOTORS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE. Heard forthwith.

(2.) THE petitioners in the instant case are aggrieved by the order of the learned Tribunal dated 11. 8. 2009, whereby the learned Tribunal had directed the petitioners here to deposit the full amount of duty.

(3.) IT is the case of the petitioners that the petitioners have availed of cenvat Credit in respect of job work done by them. The issue, it is pointed out, is fully covered by the Judgment of the Full Bench of the Tribunal in the case of sterlite Industries (I) Ltd. which was also pertaining to job work. The Judgment of the Tribunal was taken i appeal by the Revenue to this Court in Central Excise appeal No. 76 of 2008. This Court by order dated 13. 8. 2008, observed that the learned Tribunal had relied on the Judgment in Escorts Limited vs. Commissioner of Central Excise, Delhi reported in 2004 (174) ELT 145 (S. C.)and that nothing was pointed out to the Court as to why the Judgment could not be applied and accordingly held that no question of law arises and consequently dismissed the appeal.