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2011 (7) TMI 120 - CESTAT, AHMEDABADDemand of duty - cenvat credit under Rule 3(1)- job worker - Revenue submission that under rule 3(1), respondents was not eligible for availing credit, it has to noted that once the respondent is treated as manufacturer, he is eligible to take the credit - Respondents submitted that the ground taken in the show cause notice was that the respondents is only job worker and not manufacturer - According to the Board Circular as well as settled law the job worker is the manufacturer - - Held that:- since all the goods manufactured have been exported, question of payment of duty or availing exemption, does not arise - It is settled law that export goods cannot be treated as exempted goods - Thus, credit is available to the respondents - Further, learned Commissioner has correctly considered and interpreted the provisions of notification No. 52/2000-CE dated 19.10.2000. - Therefore, decided in favour of assessee.
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