TMI Blog2010 (12) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... n either to pay duty or clear the processed inputs without payment of duty under a challan in terms of Notification No. 214/86 - This is not a case where any double benefit has accrued to the assessees for the reason that they had taken credit only of duty paid on inputs and of duty paid on processed goods - Decided in favour of assessee. - E/392/2010 - 1220/2010 - Dated:- 1-12-2010 - Ms. Jyoti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also imposed, which was upheld by the Commissioner (Appeals); hence this appeal before the Tribunal. 2. I have heard both sides and find that the assessees took credit only of duty paid, first by them on the plastic components and then of the duty paid by the job worker on the painted inputs. The job worker had an option either to pay duty or clear the processed inputs without payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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