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2016 (12) TMI 388 - AT - Central ExciseAvailment of CENVAT credit twice - inputs - Vacuum Interrupter Tubes - job work - Held that: - I find that the Respondent had cleared the input VIT to the job worker M/s BMC Electroplast Pvt Ltd who ultimately on assembling with other components, converted the said product into TSA. While clearing TSA, the job worker instead of paying duty only on the items procured by him and used in the TSA, but paid duly on the entire value of the TSA, which included the value of the VIT. Ultimately, the Respondent had availed Cenvat Credit on the TSA including duty paid on VIT which has gone into the manufacture of said assembly. To avoid complication, the appellant could have followed the procedure laid down under Rule 3 (5) of Cenvat Credit Rules while clearing inputs as such viz., VIT but that itself cannot be the ground for recovery of Cenvat Credit on the said Input, which was received back by them from the job worker contained in the TSA, on which appropriate duty was paid by the job worker. I find that the Ld Commissioner(Appeals) has recorded the same reasoning while allowing the Appeal of the Respondent and setting aside the order of adjudicating authority - Availment of CENVAT credit in order - appeal dismissed - decided against Revenue.
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