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2015 (4) TMI 1228 - AT - Central ExciseCENVAT credit - inputs not received and sent directly to job-worker - Held that: - when the final product of the appellant was decided to be manufactured on job work basis by the job worker, the input need not come to the factory of the appellant and in any case it has to be supplied to the job worker - the appellant is legally entitled for the CENVAT credit. The movement of input for job work is governed by Rule 4(5)(a) of the Cenvat Credit Rules, 2002. Under this provision, no statutory procedure was prescribed. As regards direct supply of input from the supplier to the job worker, this Tribunal in various judgments held that even if the input is supplied directly from supplier to the job worker, the Cenvat credit cannot be denied. Appeal allowed - decided in favor of appellant.
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