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2016 (9) TMI 96 - CESTAT NEW DELHI

2016 (9) TMI 96 - CESTAT NEW DELHI - TMI - CENVAT credit manufacture of soaps and detergent job-work service tax paid by job-worker the process of conversion of absolute unusable detergent material into scrap - manufacturing process Held that: - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has admittedly cleared its final product on payment of duty. Similar issue decided in the case Asian .....

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. The unusable detergent material arising in their factory was being sent by them through job worker for slob reprocessing, who were converting the absolute / unusable detergent material into scrap by defacing / breaking company logos / design. The job workers were paying service tax on the service charges collected by them. The said service tax so paid by the job workers was availed as credit by the appellant, who were clearing the received goods on payment of duty. 2. Revenue objected to the a .....

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any manufacturing process. After hearing both the sides duly represented by Shri J.M. Sharma & Shri Roop Singh, Advocate for the Applicants and Shri Dharam Singh, DR for the Respondent, I find that the appellant were admittedly discharging their duty liability in respect of the materials received from the job worker. As such without going into the legal dispute as to whether there was any manufacturing activity at the end of the appellant it is to be noted that the entire credit availed by t .....

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