2014 (10) TMI 238

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....in the manufacture of mosquito mats, liquidator refills etc. classifiable under Chapter 32 of the CETA, 1985. The applicant supplied raw materials to their job worker M/s. EMOX Devices Co. (EMOX), who manufactured Powerlite Combipack and Ridesect Challenge CDK and cleared the same on payment of duty to the applicant. Thereafter, the applicant availed CENVAT credit on the duty paid by M/s. EMOX and....

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....ed the same on payment of duty. It is noticed that the applicant cleared the goods on payment of duty in domestic market as well as for export. Prima facie, we find that the applicant paid the duty at the time of clearance of the goods. The Hon'ble Supreme Court in the case of CCE Vs. Narmada Chematur Pharmaceuticals Ltd. - 2005 (179) ELT 276 (SC) held that when amount of CENVAT credit wrongly ava....