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2016 (6) TMI 828 - AT - Central ExciseCenvat Credit - duty paid by the Job worker - inputs which were transferred to the job worker without reversal of such credit - The case of the Revenue is that the appellants have availed credit on same inputs twice - first as duty paid on “inputs” when initially purchased and second time as duty paid on “processed goods” from the job worker. - Held that:- The issue came up only because the jurisdictional officers at the job worker's end held that job worker is a manufacturer not eligible for the concession under notification no. 214/86. This resulted in the payment of duty by the job worker on the processed goods cleared back to the appellant. The supplementary invoice was issued to pass on the duty so paid. The credit was availed by the appellant on these invoices. - Credit allowed - Demand set aside - Decided in favor of assessee.
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