TMI Blog2008 (2) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... he input-manufacturer without availing exemption, the consequence was revenue-neutral and hence there could be no demand for reversal of the credit - The benefit availed by the assessee is Cenvat credit of the duty paid on their input by their sister Unit. Such benefit is not liable to be denied to the assessee on the strength of N/N. 214/86-C.E. ibid - appeal allowed. - E/PD/524/2007 and E/753/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion into 3-ply corrugated printed sheet and the latter, after such conversion, cleared the goods, on payment of duty, to the appellant-Unit. Unit-I was undertaking a job work for the appellant-Unit. They should not have paid duty on the corrugated printed sheets as they were entitled to the benefit of Notification No. 214/86-C.E., dated 25-3-1986 as amended. However, they paid the duty and Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2005-TIOL-1648-CESTAT-DEL]. 3. After considering the cited case law, I note that the decisions cited by learned Counsel are squarely applicable to the facts of this case. The benefit availed by the assessee is Cenvat credit of the duty paid on their input by their sister Unit. Such benefit is not liable to be denied to the assessee on the strength of Notification No. 214/86-C.E. ibid as held b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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