https://www.taxtmi.com/caselaws?id=105626 Modvat credit was allowed where goods were sent to a job worker under the prescribed procedure and the principal manufacturer had already debited the specified amount on removal. Credit on duty paid by the job worker was also valid because the job worker had not taken Modvat credit on the same inputs, so there was no duplication of the duty burden. On those facts, taking credit on both the original input duty and the duty paid after processing did not create an impermissible double benefit, and the allegation of double credit was rejected. en-us Fri, 01 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105626 Modvat credit was allowed where goods were sent to a job worker under the prescribed procedure and the principal manufacturer had already debited the specified amount on removal. Credit on duty paid by the job worker was also valid because the job worker had not taken Modvat credit on the same inputs, so there was no duplication of the duty burden. On those facts, taking credit on both the original input duty and the duty paid after processing did not create an impermissible double benefit, and the allegation of double credit was rejected. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105626