STA No. 46 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STA No. 46 of 2010 Date of Decision: 7.1.2011 Commissioner, Central Excise Commissionerate ....Appellant. Versus M/s Sudhir Forging ...Respondent. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Gurpreet Singh, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944, against order dated 22.9.2009 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi, claiming following substantial questions of law:- “(i) Whether Cenvat Credit in respect of inputs used in the goods manufactured on job work basis and cleared without payment of duty under Notification No. 214/86-CE dated 25.03.1986, is available? (ii) Whether Hon'ble Tribunal is correct in allowing the Cenvat Credit by placing reliance on the decision of Hon'ble Tribunal in the case of Sterlite Industries (I) Ltd. v. C.C.E., Pune [2005 (183) E.L.T. 353 (Tri.- STA No. 46 of 2010 -2- L.B.)] without taking into cognizance the provisions of Rules 2(h), 2(k), 3 and 4(5)(a) of Cenvat Credit Rules, 2004?” 2. We have heard learned counsel for the appellant. 3. It is not disputed that view taken by the Tribunal that where duty is paid on final product, cenvat credit cannot be disallowed on the inputs used in manufacture of inputs is consistent with the view taken by this Court on 4.1.2011 in CEA No. 187 of 2010 (Commissioner of Central Excise v. M/s Happy Forging Ltd.) after referring to the judgments of the Hon'ble Supreme Court in Escorts v. CCE, (2004) 7 SCC 214 and CCE v. Hindustan Sanitaryware & Industries, (2002) 7 SCC 515. Same view has been taken by the Hon'ble Supreme Court in Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd., 2009 (240) E.L.T. 661 (SC). 4. Accordingly, the appeal is dismissed. (ADARSH KUMAR GOEL) JUDGE January 7, 2011 (AJAY KUMAR MITTAL) gbs JUDGE