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2018 (9) TMI 2049 - AT - Central ExciseIrregular availment of CENVAT Credit - inputs - Copper ingot - goods were sent for job work - allegation is that appellant-assessee without having received the inputs in their factory, have availed the credit for payment of Central Excise duty on their final product - HELD THAT:- The present issue is no more res-integra in view of the various decisions of the Hon’ble Supreme Court, the Hon’ble High Courts and the Tribunal - the Co-ordinate Bench of the Tribunal in the case of AIR PAC Filters & Systems Pvt. Ltd. Vs. Commr. of Central Excise, Mumbai [2015 (4) TMI 1228 - CESTAT MUMBAI] were it was held that even if the input is supplied directly from supplier to the job worker, the Cenvat credit cannot be denied. Appeal allowed - decided in favor of appellant.
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