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2017 (9) TMI 696 - AT - Central ExciseCENVAT credit - job-work - respondents have taken the credit of same duty twice - N/N. 214/86-CE - Held that: - the issue whether the principal manufacturer can taken Cenvat Credit on the inputs contained in the goods received from the Job workers on which duty has been paid, is no longer res integra, and 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 The intermediate products made out of inputs are different from inputs and just because the Appellant have availed Cenvat Credit in respect of the inputs, the Cenvat Credit of duty, if any paid on the intermediate products by the job-workers, cannot be denied to the principal manufactures - credit remains allowed - appeal dismissed - decided against Revenue.
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