2012 (11) TMI 991

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....t. ORDER 1. This is an appeal filed by the Filtrum Tools & Components Pvt. Ltd. (hereinafter referred to as "the appellant") against the Order-in-Appeal No. P-l/VSK/268/2009 dated December 23, 2009. 2. The brief facts of the case are that the appellants are manufacturer of excisable goods and had availed the Cenvat credit on inputs cleared to the job worker under a challan issued under Ru....

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....e is no reason for denying to Cenvat credit of duty paid by job worker on inputs returned after processing to the appellant. He relied upon the decision of Hon'ble Bombay High Court in the case of CCE v. Nestle India Ltd. 2012 (275) E.L.T 49 in support of his contention. 4. Learned Authorised Representative appearing for revenue reiterated the findings of the lower authorities and submitted tha....