Cenvat Credit Limited to Job Worker's Premises, Not Depot, Under Central Excise Rules: Court Decision Explained.

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....Cenvat Credit - premises of job worker is the “place of removal” and not the depot of the principal manufacturer, therefore, Cenvat credit of service tax paid by the Respondent upto the place of removal will be admissible - Services from Job worker to Depot not eligible for credit - AT....