TMI Blog2018 (12) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... d have reversed the Cenvat credit taken before sending the goods to the job worker since the job worker had not followed the procedure of job work - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/11009/2018-SM - A/12571/2018 - Dated:- 6-10-2018 - SHRI RAJU, MEMBER (TECHNICAL) For Appellant: Shri S. J. Vyas (Advocate) For Respondent: Shri A. Mishra (AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that Hon ble Gujarat High Court in the case of Rohan Dyes Intermediates Ltd (Supra) has decided identical issues and observed as follows: 13. If we apply the aforesaid principle to the facts of the present case, there is no dispute that according to the modvat scheme, it is the modvat of such final product which would have to include the cost of the inputs and in respect of which modv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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