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2018 (5) TMI 871 - AT - Central ExciseCENVAT credit - inputs - closure of factory - It is the allegation of the Department that during the period from April, 2012 to November, 2013 ; April, 2014 to February, 2015, the factory was closed, but the appellant has claimed the cenvat credit on the inputs, which was denied by the Department. Held that: - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job worker as well as in the “Specialized Tankers”. The raw material, after the payment of duty, was supplied to the job worker. The raw material supplied to the job worker, M/s HCIL or other reputed companies, were received back by them in “Specialized Tanker”. When the excise duty was paid on the final product, then, cenvat credit is permissible - the essential ingredients for availment of cenvat credit are the discharge of duty liability by the appellants. Appeal allowed - decided in favor of appellant.
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