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2018 (12) TMI 545 - AT - Central ExciseCENVAT Credit - case of the department is that since no manufacture process was being done in the appellant’s premises, they are not eligible for Cenvat credit either on the inputs or on the capital goods - Held that:- The manufacturing done by the job workers is treated as manufacturing of the assessee himself. Even, as per N/N. 214/86-CE dated 25.03.1986, in case of job worker, the principal manufacturer is required to pay duty - since the final product is cleared by the assessee as if it is manufacturing the excisable goods by them, they are clearly entitled for Cenvat credit - appeal allowed - decided in favor of appellant.
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