2017 (4) TMI 1121

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....thereof on payment of duty from the job worker's premises after required process is over. For the clearance of goods from job workers premises the appellants have obtained the permission from the department. The job worker purchased certain chemicals and other inputs to be used in the said processing and subsequently the job worker prepares a fresh invoice in the name of the appellants so as to pass on the cenvat credit in respect of such chemicals etc. to the appellants. The appellants availed cenvat credit on the invoices. They were issued show-cause notices for denial of credit so taken on the invoice of the job worker in respect of chemicals etc. The adjudicating authority disallowed the credit on the ground that the input in respec....

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....German Remedies Ltd. vs. CCE 2002 (144) ELT 606 (Tri-Mum) * Mahalaxmi Extrusions vs. CCE 2015-TIOL-934-CESTAT-AHM * TC Healthcare P. Ltd. 2015 (329) ELT 529 (T-Del) * CCE vs. Stelmac Ltd. 2017 (345) ELT 292 (T) 3. As regards revenue's appeal, she submits that since the cenvat credit was correctly availed and the demand is not sustainable the revenue's appeal is not maintainable. 4. On the other hand, Shri H.M. Dixit, ld. Asstt. Commissioner (AR) appearing on behalf of the revenue submits that the cenvat credit could be allowed only when the input is received by the assessee and used in the manufacture of final product. In the present case, admittedly, the input in question were not received by the appellants and not used in ....