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2015 (9) TMI 119 - MADRAS HIGH COURT

2015 (9) TMI 119 - MADRAS HIGH COURT - 2015 (322) E.L.T. 697 (Mad.) - Denial of CENVAT Credit - Job work - Whether in the facts and circumstances of the case, the first respondent Appellate Tribunal is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manufacture of goods which are exempted and which are cleared without payment of duty on Job work basis - Held that:- assessee had manufactured machine forgings on job work basis and su .....

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ts which were cleared without payment of duty, any cenvat credit of the duty paid on such inputs would not be available. The Adjudicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of the Adjudicating Authority, against which appeal has been filed before the Tribunal by the assessee. - Both sides fairly conceded before this Court that the issue involved in thes .....

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S. Murugappan Common Judgment (Delivered by R. Sudhakar,J.) These Civil Miscellaneous Appeals are filed by the Revenue as against the order of the Tribunal raising the following substantial question of law: "1.Whether in the facts and circumstances of the case, the first respondent Appellate Tribunal is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manufacture of goods which are exempted and which are cleared without payment .....

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f the job-worked goods, which was objected to by the Department. Hence show cause notice was issued alleging that as the inputs have been used in the manufacture of final products which were cleared without payment of duty, any cenvat credit of the duty paid on such inputs would not be available. The Adjudicating Authority sustained the allegations and ordered recovery of the cenvat credits in question. On appeal, at the instance of the assessee, the Commissioner (Appeals) upheld the order of th .....

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