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2017 (6) TMI 370 - AT - Central ExciseCENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned cylinders on the value of reconditioned cylinders. On receipt of the cylinders, the appellants availed CENVAT Credit of duty paid by the job worker - Held that: - It is an admitted fact that the job worker has paid the duty on job worker goods and payment of duty by the job worker has not been objected by the Revenue. In that circumstances, CENVAT Credit cannot be denied to the appellants in terms of Rule 3 of CCR, 2004 - the appellants have correctly taken the CENVAT Credit on the invoices issued by the job worker for job worked goods - appeal allowed - decided in favor of appellant.
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