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2015 (11) TMI 509 - AT - Central ExciseDuty demand - CENVAT Credit - duty liability of made-ups - Held that:- Appellants are not disputing the duty liability. All that what they are asking is the credit of the duty paid on the inputs should be given on actual basis rather than deemed basis. In view of this position, as far as this issue is concerned, we remand the matter to the original authority. The appellant will produce the copies of the invoices to the original authority, who after examining the invoices, will determine the eligibility of the CENVAT credit and thereafter net duty liability through PLA. The duty liability is on the manufacturer. Ownership of the input material is of no consequences. In the present case, it is an admitted position that the made-ups are not manufactured by the appellant but by the job-workers. Hence the duty liability will be with the job-worker and not with the appellant. - Demand is set aside - Decided in favour of assessee.
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