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2017 (12) TMI 379 - CESTAT MUMBAICENVAT credit - job-work - case of Revenue is that the appellant/job worker have not received inputs namely Stainless Steel Patta/Patti which was claimed to have used for manufacture of utensils by the job worker on behalf of the appellant - Held that: - merely because the description mentioned in some of the invoices as SSCR coils does not prove that appellant's job worker have not received Patta/Patti for the reason that even Patta/Patti may or may not be in coil or strips form. Therefore this material cannot be conclusive evidence that the goods covered invoice was not received by the job worker. The goods are manufactured on the basis under Rule 4(5)(a) of the CCR, 2004, it is not mandatory on the part of the appellant to carry out in manufacturing activity. Hence, it is not under dispute that the appellant have discharged the Central Excise duty liability in respect of job worked goods, irrespective whether the appellant themselves carry out the manufacturing activity on such job work goods or otherwise, they are legally entitled for the CENVAT credit in respect of inputs sent to the job worker in terms of Rule 4(5)(a) of the CCR, 2004. The Adjudicating Authority as well as Commissioner (Appeals) have not considered the Octroi receipt in defence of the appellant which is very vital evidence as to conclude the present matter the same needs to be reconsidered - appeal allowed by way of remand.
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