CENVAT Credit Allowed Despite Factory Closure if Excise Duty Paid on Final Product Using Job Worker Assistance.

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....CENVAT credit - inputs - closure of factory - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job worker as well as in the “Specialized Tankers” - When the excise duty was paid on the final product, then, cenvat credit is permissible - AT....