2014 (7) TMI 616

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.... For the Respondent : Shri Hemant Bajaj, Adv. JUDGEMENT Per: Archana Wadhwa: Being aggrieved with the order passed by CCE (Appeals), Revenue has filed the present appeal. I have heard Shri BB Sharma, Ld. Departmental Representative appearing for Revenue and Shri Hemant Bajaj representing the respondents. 2. As per facts on record, the respondents were receiving inputs, on which they ....

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....) set aside the confirmation of duty as also imposition of penalties on merits and point of limitation also and on the point of Revenue neutrality. Hence the present appeal filed by the Revenue. 4. After hearing both the sides and after going through the impugned order, I find that the Commissioner (Appeals) has held that in as much as the duty on the final product stands paid by the job wor....

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....uty, they were admittedly entitled to availment of CENVAT credit duty paid on the inputs. As per the respondents, when the duty was paid by the job worker, the same stands re-imbursed by them. As such, it has to be observed that the duty is deemed to have been paid by the manufacturer, through the job worker and the Revenue has received the entire duty element due to them. In such a case, denial o....