2016 (6) TMI 470

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....Shri Ashok K. Arya, Technical Member For the Appellant : Shri Ajayan, Ravi Shankar & Chander Kumar For the Respondent : Shri N. Jagdish, A.R. ORDER After hearing both sides, we find that the appellant is inter alia getting the job-work for the principal manufacturer and manufactures containers/barrels out of the granules received by them from the principal manufacturer.  These bar....

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....entitled to avail Cenvat credit of Excise duty paid by the principal manufacturer.  Accordingly, proceedings were initiated against the appellant for denial of credit, resulting in passing of the present impugned order. 3.   Though the appellants have contended that the process undertaken by them amounts to manufacture and also relied upon various decisions of the Tribunal, we ar....

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.....   After discussing the entire case laws, it was held that the credit availed on the inputs which were allegedly used for payment of duty on the final product, which cannot be held to be a manufactured product, would not call for further reversal.  4.    At this stage, learned advocate explains that they were also getting job-work from other job worker to whom the....