CENVAT Credit Issue Clarified: Duty Liability Rests with Job-Worker, Not Appellant, Regardless of Input Material Ownership.

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....Duty demand - CENVAT Credit - Ownership of the input material is of no consequences. - it is an admitted position that the made-ups are not manufactured by the appellant but by the job-workers. Hence the duty liability will be with the job-worker and not with the appellant - AT....