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2016 (1) TMI 381 - AT - Central ExciseDenial of refund claim - job worker and erroneously paid duty on clearance of job work material - Held that:- CENVAT Credit shall be allowed even if inputs or capital goods sent to job worker for further processing, testing, repair etc. for the manufacture of intermediate goods necessary for the manufacture of final product, and it is established from the records that the goods are received back in the factory within the stipulated period. So, Rule 4(5)(a) of the Rules permitted the manufacturer to send the inputs or capital goods to the job workers without reversal of CENVAT Credit. - Tribunal observed that the duty liability has been discharged by the supplier of the raw material and not by the job worker or processor of the goods and the demand on job worker is unsustainable. Assessee received the MMF for processing and after processing sent to the Principal, which is used in the manufacture of final product. In the present case, the fermenters/columns supplied by the Appellant were admittedly not used in the manufacture of final product viz. pharmaceuticals or chemicals. - decided against Assessee.
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