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2017 (7) TMI 888 - AT - Central ExciseCENVAT credit - job-work - transfer of credit - whether the appellant is entitled to CENVAT Credit for the inputs which have been purchased initially by the job-worker and utilized within the job-workers premises for the product of the appellant and later sold to the appellant? - Held that: - the matter is covered by the Tribunals decisions in the cases of Flex Industries Ltd. Vs. Commissioner of Central Excise [2006 (2) TMI 439 - CESTAT, NEW DELHI], where it was held that since the job workers had used duty paid inputs for the processing carried out by it, the appellants were rightly eligible for the transfer of those credits - appeal allowed - decided in favor of appellant.
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