2010 (8) TMI 317

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..... he time of payment and permitting the principal manufacturer to pay the duty instead of the job worker - duties on goods procured by the applicants as well as the duty paid by the job worker on the processed components have gone to the Government account - finding of double benefit not sustainable - pre-deposit of duty, interest and penalty waived
Shri M. Veeraiyan, Member (T) REPRESENTED BY : .....

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..... nal authority. 4. I find that the applicant has taken credit of the duty paid on plastic components procured by them. The job worker has also paid duty and the duty paid by the job worker also has been taken as CENVAT credit. Notification No. 214/86 as an exemption notification is basically shifting the time of payment and permitting the principal manufacturer to pay the duty instead of the .....

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