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2015 (10) TMI 907 - CESTAT MUMBAI

2015 (10) TMI 907 - CESTAT MUMBAI - TMI - Duty demand - finished goods ethyl acetate cleared for Job work - Job worker pays the duty on denatured ethyl alcohol manufacturing by him including the cost of ethyl acetate - appellant takes the credit on duty paid by the job worker after receipt of goods - Held that:- Issue involved has been decided in appellants own case reported in [2007 (7) TMI 491 - CESTAT, MUMBAI] which has been upheld by the Hon’ble Bombay High Court. - Decided in favour of asse .....

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f denatured ethyl alcohol and such denatured ethyl alcohol is received by them. At the time of clearance of ethyl acetate, the appellant is not paying for excise duty and the job worker is not claiming any credit of duty on ethyl acetate. After manufacture of denatured ethyl alcohol, duty is paid by the job worker including the cost of ethyl acetate and the goods are received by the appellant who in turn avail the credit of the duty paid by the job worker. The case of the Revenue is that the app .....

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