2013 (3) TMI 476

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....iled by the assessee, their grievance is that CENVAT credit of the duty paid on their input was denied to them on the ground that no such duty ought to have been paid by the job worker who supplied the goods to the appellant. 2. After hearing both sides, I note that it is not in dispute that the job worker paid duty on the job worked goods supplied to the appellant and that such goods were furthe....

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....goods. In the cited case, it was found that the input supplier chose to pay duty on the packing charges also and that input was used by the assessee in or in relation to manufacture of their final product. The appellant has placed on record a few other decisions also viz. Indian Oil Corporation Limited v. Commissioner - 2006 (206) E.L.T. 533 (Tri.-Bang.), Commissioner v. MDS Switchgear Ltd. - 2008....