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2012 (12) TMI 934 - AT - Central ExciseDenial of CENVAT Credit - Revenue contends that appellant is a job worker and not paying duty at the time of clearance of their finished goods, therefore, they are not entitled for input credit on the procured inputs for the job work activity - Held that:- It has been clearly stated by the appellant that once the processed goods were cleared by the appellant to the manufacturer after following the procedure under Rule 4(5)(a) of CENVAT Credit Rules, 2004, the principal manufacturer carried out certain process on the job work goods and the same were cleared on payment of duty. This fact has not been controverted by the Revenue in the impugned orders. No enquiry has been made to principal manufacturer whether principal manufacturer has discharged the duty liability or not. Therefore, the impugned order is not sustainable and the same is set aside and the matter is remanded back to the adjudicating authority - If principal manufacturer has discharged the duty liability then the appellant is entitled for CENVAT credit - Decided in favour of assessee.
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