2005 (10) TMI 11

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.... of cotton yarn in cross reel hanks for mercerization to M/s. Super Kamalam Processing & Dyeing Ltd. (SKPDL for short). These clearances were on payment of duty as evidenced by the relevant invoices issued by the respondents. M/s. SKPDL (job workers) mercerized the yarns and sent them back to the respondents under the above invoices without payment of duty claiming the benefit of Notification No. ....

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....d, during the aforesaid period, take Cenvat credit of the duty paid on his input, on the basis of his own invoice whereunder duty was paid by himself on the input. In other words, the question is whether, for a manufacturer of final product who cleared inputs on payment of duty to job worker for processing and received the processed input for further processing in his own factory and cleared his f....