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2017 (5) TMI 234 - AT - Central ExciseCENVAT credit - job-work - machined/ finished forgings received from the job worker - The Revenue objected to such credit on the ground that the appellants attempting to take double benefits on the inputs which is not permitted by the law - Revenue felt that the job worker should have followed the procedure under N/N. 214 of 86-CE and availed exemption - Held that: - the appellants paid central excise duty, both at the stage of procuring rough forgings and also at the time of receiving back the machined forgings from the job worker. When the duty has been paid the entitlement for credit follows - similar issue decided in the case of M/s. Bharat Heavy Electricals Ltd. Versus CCE & ST. - Meerut-I [2014 (3) TMI 203 - CESTAT NEW DELHI], where it was held that There is no condition in Rule 4(5)(a) of the CCR, 2004 that job worker should necessarily avail of full duty Exemption under N/N. 214/86-CE. This exemption being a conditional exemption, is not required to be compulsorily availed by job-workers - appeal allowed - decided in favor of appellant.
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