2018 (7) TMI 775

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..... Kumar, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the Cenvat credit on inputs has been denied to the appellant on the ground that the bills of entry against which the appellant has taken the Cenvat credit are not in the name of the appellant. 2. The facts of the case are that the appellant is a job worker and is manufacturing the goods on behalf .....

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..... ion. In that circumstance, the Cenvat credit cannot be denied to the appellant as has been held in their own case by this Tribunal in the case reported in 2018 (1) TMI 470. Ld. Counsel also took support from the case of SS Cropcare Ltd.-2016 (343) ELT 1087 (Tri.-Del.). 4. On the other hand, Ld.AR submits that as it is not disputed that the bill of entry is in the name of the principal manufacture .....

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