2016 (11) TMI 398 - SCH - Central Excise

CENVAT Credit - Job works - Held that - Appeal dismissed - CESTAT orders confirmed 2015 (11) TMI 38 - CESTAT AHMEDABAD . As assessee received the fabrics under the cover of Central Excise Challans issued under Rule 57F(4) of the erstwhile Central Excise Rules and corresponding Rule of Central Excise Rules, 2012 and after due process of fabrics returned the goods to the raw-material supplier, who used in the manufacture of finished products and cleared on payment of duty, in such cases, duty liability is required to be discharged by manufacturer and not by the job worker. Accordingly, the job worker is not eligible to avail credit in such situation. It is the case of Revenue neutral in so far as the payment of duty by the job-worker will enable the principal manufacturer to avail cenvat credit. - Decided in favour of assessee.