CENVAT credit allowed if job worker pays duty, even if supplier is liable under Notification No. 214/86.

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....CENVAT credit - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible for the payment of duty, there does not appear to be any wrong in claiming Cenvat credit for the duty paid on the job work - AT....