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2018 (8) TMI 463 - AT - Central ExciseCENVAT Credit - job-worker instead of availing benefit of exemption paid duty - N/N. 214/86-CE dated 25.03.86 - Case of the department is that the job worker was supposed to avail the exemption N/N. 214/86-CE dated 25.03.86, therefore, whatever duty was paid by the job worker shall not be available as a Cenvat Credit to the appellant - Held that:- N/N. 214/86-CE was not availed by the job worker, instead he paid the excise duty on the job worked goods. The department has raised no objection with regard to the payment of duty by the job worker. In such case, the duty was legally stand paid by the job worker. Even if, the job worker has not availed the exemption notification No. 214/86-CE which is conditional one, it cannot be said that he has done anything wrong. Accordingly, whatever duty paid by the job worker is legally cenvatable in the hand of the appellant. Appeal allowed - decided in favor of appellant.
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