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2017 (7) TMI 455 - AT - Central ExciseCENVAT credit - job-work - It appeared to Revenue that the appellants were not entitled to take CENVAT credit of duty paid on inputs unless the goods processed by the job workers were received in the factory of the appellant - Held that: - it is settled principles of law that Cenvat credit cannot be denied for the reason that the inputs were directly sent to the job workers particularly when the inputs were received after processing and were brought into the factory and duty on the final product was paid - appeal allowed - decided in favor of appellant.
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