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Principal manufacturer eligible to take credit of duty so paid by job-worker

Principal manufacturer eligible to take credit of duty so paid by job-worker - Central Excise - By: - Bimal jain - Dated:- 17-11-2015 Last Replied Date:- 30-11-2015 - Principal manufacturer eligible to take credit of duty so paid by job-worker Commissioner of Central Excise, Chennai-III Commissionerate Vs. Sundaram Auto Components Ltd. [2015 (10) TMI 720 - MADRAS HIGH COURT] The Department has denied credit of duty paid by job-worker to Sundaram Auto Components Ltd., principal manufacturer ( the .....

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COMMISSIONER OF C. EX., PONDICHERRY [2008 (2) TMI 865 - CESTAT CHENNAI]; CCE & C Vs. Narmada Chematur Pharmaceuticals Ltd. [2004 (12) TMI 93 - SUPREME COURT OF INDIA] held that credit of duty paid by job-worker can be availed by the principal manufacturer, even if job-worker forgoes exemption and pay duty on semi-processed goods returned to the principal-manufacturer. It was further held that the Respondent did not claim credit twice as it only claimed credit of (a) duty paid to supplier of .....

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