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TMI Blog2014 (7) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... e not entitled to the CENVAT credit of duty paid on the inputs, in as much they have not paid the duty themselves on the final product manufactured by the job worker - Commissioner set aside demand - Held that:- as much as the duty on the final product stands paid by the job worker, the respondents are entitled to avail the CENVAT credit of duty paid on the inputs so supplied by them to the job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is deemed to have been paid by the manufacturer, through the job worker and the Revenue has received the entire duty element due to them. In such a case, denial of credit to the respondents would not be justified. - Decided against Revenue. - Appeal No.E/2732/2007-EX(SM) - Final Order No. A/50244/2014-SM(BR) - Dated:- 22-1-2014 - Archana Wadhwa, J. For the Appellant : Shri B B Sharma, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e scenario, the Revenue entertained a view that the respondents were not entitled to the CENVAT credit of duty paid on the inputs, in as much they have not paid the duty themselves on the final product manufactured by the job worker. Accordingly, proceedings were initiated, resulting in confirmation of the same by the original adjudicating authority. On appeal against the said order, Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was duly reflected by the assessee in their statutory records. In such a scenario, no suppression can be attributed to the respondents and extended period of limitation was not available to the Revenue. 5. I do not find any infirmity in the above view of the Commissioner (Appeals). If the goods manufactured at the job worker's end were returned to the assessee and then cleared by them on p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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