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2016 (12) TMI 581 - CESTAT NEW DELHICENVAT credit - clandestine removal - job-work - denial of credit on the ground that the goods never received in the factory of the appellant - Held that: - the facts that the goods have been sent directly to the job worker on the instruction of the appellant by the supplier or to the job worker s premises from the port on account of the appellant and job worked goods have been received by the appellant after processing are not in dispute, therefore, we are of the view that as the goods have been received by the appellant after processing on job work, the cenvat credit cannot be denied to the appellant in the light of the decision of this Tribunal in the case of Bharat Heavy Electricals Limited vs. CCE, Bhopal [2011 (7) TMI 974 - CESTAT, NEW DELHI] wherein this Tribunal held that The fact that the job worker has processed the material and sent the intermediate goods manufactured using the inputs following Notification No. 214/86 has not been refuted. In the given facts and circumstances of the case, the transport of material directly to the job worker’s premises to avoid payment of extra period and same time, cannot lead to denial of credit. It has not been disputed that job work goods received by the appellant, the cenvat credit cannot be denied to the appellant - CENVAT credit allowed - appeal allowed - decided in favor of appellant-assessee.
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