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2016 (1) TMI 100 - AT - Central ExciseCenvat Credit - Job Work - Scrap was returned - Denial of refund claim of duty - duty paid of the scrap at job-worker's premises - Held that:- Ruling relied upon by the learned AR is not applicable as the said ruling relates to the period prior to March, 2000. Accordingly, following the ruling of the Hon'ble Bombay High Court in the case of Rocket Engineering (2006 (6) TMI 66 - HIGH COURT BOMBAY) and also in view of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004, there is no requirements made either for return of scrap from the premises of the job-worker or for payment of duty in case of non-return of the scrap. Accordingly, I hold that the appellant is entitled to refund of ₹ 5,03,878/-. The impugned order is set aside and the appeal is allowed with consequential benefit. As the amount was paid by way of debit note in the CENVAT account, the appellant is entitled to take back credit of the said amount in their CENVAT Credit account. - Decided in favour of assessee.
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