2017 (7) TMI 888

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....ner (AR) for Respondent ORDER Per : Ashok K. Arya M/s Ballarpur Industries Ltd. (now known as BILT Graphite Paper Product Ltd.) is in appeal against Order-in-Appeal No. PVR/175/NGP/2013 dated 15.3.2013 wherein CENVAT Credit of the inputs purchased by the job-worker for the products manufactured by the appellant but not received in their factory, was denied. 2. Both sides represented by the lea....

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.... The Tribunal in the appellants own case in BILT Graphite Paper Products Ltd. (supra) has observed as under: - 5. On careful consideration made by both sides, I find that the fact is not under dispute that the input in respect of which the job worker raised the sale invoice in the name of the appellants were used by the job worker in the manufacture of goods on behalf of the appellants. Therefore....

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.... that duty paid inputs used by the job worker while manufacturing the goods from the raw material supplied by the principal manufacturer credit of duty paid by the job worker in respect of such inputs is available to the appellants. In the case of Flex Industries Ltd. (supra) the division bench of the Tribunal held that in case of job work, the raw material sent by the principal, credit in respect....