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2015 (12) TMI 1097 - AT - Central ExciseCENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - Held that:- So far as material facts placed by learned counsel is concerned, that remained undisputed by Revenue. Further added fact that came to record is that the principal manufacturer who assigned the job work to the appellant was an EOU. Part of the goods manufactured by the appellant were processed and exported by that EOU. The rest of the goods were domestically cleared making payment of duty. Honble High Court of Madras in the case cited (2015 (9) TMI 119 - MADRAS HIGH COURT) has held that clearance of the goods by a job worker if exempt from duty that does not disentitle the job worker to the CENVAT credit. Appellant says that it had not made clearance under Notification No. 30/2004 dated 9.7.2004 but made clearances to an EOU - capital goods of the appellant were used to manufacture dutiable intermediary for the EOU which suffered duty partly on the value addition thereto by the principal manufacturer when cleared in DTA. Therefore, denial of capital goods credit to the appellant is unwarranted - Decided in favour of assessee.
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