Manufacturer Entitled to CENVAT Credit for Duty Paid by Job Worker; Higher Court Overturns Unjust Enrichment Theory.

Denial of CENVAT Credit - whether the manufacturer is entitled to claim credit for the duty paid by the job worker or not - Held Yes - The original authority and the appellate authority wrongly construed the same as a double benefit by applying the theory of unjust enrichment. - HC .....

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