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2012 (8) TMI 317 - AT - Central ExciseDenial of Cenvat credit - job-worked goods were cleared without payment of duty, to the principal manufacturer, who processed the goods further and cleared the final product on payment of duty – Held that:- Cenvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilization in the manufacture of final product, which were cleared on payment of duty by the principal manufacturer, would not be hit by provisions of Rule 57C of erstwhile Central Excise Rules, 1944 - order to the extent it denied the CENVAT credit in question to the assessee is not sustainable - appeal is allowed.
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