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Duty demand - CENVAT Credit - Ownership of the input material is of no consequences. - it is an admitted position that the made-ups are not manufactured by the appellant but by the job-workers. Hence the duty liability will be with the job-worker and not with the appellant - Tri

Central Excise - Duty demand - CENVAT Credit - Ownership of the input material is of no consequences. - it is an admitted position that the made-ups are not manufactured by the appellant but by the job-workers. Hence the duty liability will be with the job-worker and not with the appellant - Tri - TMI Updates - Highlights .....

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