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2018 (5) TMI 390 - AT - Central ExciseCENVAT credit - input was received in the factory of the job-worker but not in the factory of the appellant manufacturer - Held that: - CENVAT Credit is allowed not only on the input received in the factory of the manufacturer of the final product but also the input used in the manufacture of intermediate product by a job-worker availing the benefit of exemption under N/N. 214/86-CE dated 25.3.1986 - in respect of the inputs used in the premises of the job-worker, the CENVAT Credit is admissible - appeal allowed - decided in favor of appellant.
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