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TMI Blog2014 (10) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the applicant - applicant availed CENVAT credit on the duty paid by Job worker - Held that:- Applicant availed CENVAT credit on Combipack / CKD and after certain process cleared the same on payment of duty. It is noticed that the applicant cleared the goods on payment of duty in domestic market as well as for export. Prima facie, we find that the applicant paid the duty at the time of clearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr R Parthasarathy, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per P.K. Das The applicant is engaged in the manufacture of mosquito mats, liquidator refills etc. classifiable under Chapter 32 of the CETA, 1985. The applicant supplied raw materials to their job worker M/s. EMOX Devices Co. (EMOX), who manufactured Powerlite Combipack and Ridesect Challenge CDK and cleared th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant would amount to manufacture. The applicant availed CENVAT credit on Combipack / CKD and after certain process cleared the same on payment of duty. It is noticed that the applicant cleared the goods on payment of duty in domestic market as well as for export. Prima facie, we find that the applicant paid the duty at the time of clearance of the goods. The Hon'ble Supreme Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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