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    <title>2015 (10) TMI 720 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court ruled in favor of the assessee, holding that a manufacturer is entitled to claim credit for duty paid by a job worker, even if the job worker is not obligated to pay it. The court clarified that the assessee did not claim credit twice but received the duty amount paid by the job worker due to the job worker&#039;s mistake. The Tribunal&#039;s decision was upheld, dismissing the appeal by the Revenue without awarding costs.</description>
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      <description>The Madras High Court ruled in favor of the assessee, holding that a manufacturer is entitled to claim credit for duty paid by a job worker, even if the job worker is not obligated to pay it. The court clarified that the assessee did not claim credit twice but received the duty amount paid by the job worker due to the job worker&#039;s mistake. The Tribunal&#039;s decision was upheld, dismissing the appeal by the Revenue without awarding costs.</description>
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