2018 (2) TMI 712

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..... Namboodiri, Advocate for the respondent Per: Justice Dr. Satish Chandra The present appeal is filed by the department against Order-in-Appeal No: YG/85/Th-II/2008 dated 01/10/2008. 2.  The brief facts of the case are that the assessee is a job-worker. Its principle M/s. Bharat Heavy Electricals Limited (BHEL) had imported raw material which was handed over to the assessee-respondent. Asse .....

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..... lready paid the duty. 5. In the instant case, the assessee-respondent has cleared the excisable goods after payment of duty.  When it is so, then assessee-respondent is entitled to the CENVAT credit as per the provisions of CENVAT Credit Rules, 2004.  Hence, we find no reason to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned therein.& .....

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