TMI Blog2017 (7) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... roduct of the appellant and later sold to the appellant? - Held that: - the matter is covered by the Tribunals decisions in the cases of Flex Industries Ltd. Vs. Commissioner of Central Excise [2006 (2) TMI 439 - CESTAT, NEW DELHI], where it was held that since the job workers had used duty paid inputs for the processing carried out by it, the appellants were rightly eligible for the transfer of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is entitled to CENVAT Credit for the inputs which have been purchased initially by the job-worker and utilized within the job-workers premises for the product of the appellant and later sold to the appellant?In principle the matter is covered by the Tribunals decisions in the cases of Flex Industries Ltd. Vs. Commissioner of Central Excise 2006 (201) ELT 479 (Tri-Del) and Mahadev Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed goods at the job workers end were being cleared on payment of duty by the appellants by raising sale invoices, therefore the inputs on which excise duty was paid was used in their manufacturing process at the job workers end is on behalf of the appellants only. Therefore, the cenvat credit on the inputs even though not received by the appellants is admissible for the reason that the same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals ltd. (supra) relied upon by the ld. AR, I find that the fact in that case was duty was discharged by the job worker on loan licence basis and the credit was claimed by the principal who has neither manufactured the goods nor paid the excise duty. Therefore, the credit was rightly denied in that case. The fact of the case is not similar to facts of the present case. 6. I am of the conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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