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2017 (5) TMI 548 - AT - Central ExciseCENVAT credit - job-work - case of Revenue is that as the goods were sent by the appellant to job worker under N/N. 214/86, no duty was leviable from the job worker, that is why the duty paid by the job worker is not valid for Cenvat credit claim - Held that: - the appellant is responsible for the payment of duty of Central Excise on the final product received by them from the job worker - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible for the payment of duty, there does not appear to be any wrong in claiming Cenvat credit for the duty paid on the job work - credit allowed - decided in favor of appellant.
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