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TMI Blog2012 (11) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be demanded simply on the ground that the goods manufactured by job worker are not received in the factory of the applicant - Pre-deposit of the same is stayed during the pendency of the appeal - stay petition is allowed. - E/672/12-Mum - S/1505/12/EB/C-II - Dated:- 31-7-2012 - S.S. Kang And Sahab Singh, JJ. Appellant Rep by: Shri Prasad Paranjape, Adv. Respondent Rep b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant availed credit in respect of the goods manufactured by the job worker which were not received in the factory of the applicant. 3. We find that the goods manufactured by the job worker on which appropriate duty has been paid was further used by the job worker in the manufacture of the goods which were returned to the applicant on payment of appropriate duty. In these circumstances, prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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