2018 (2) TMI 1727

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..... t the same was received and used by the partnership firm i.e. the appellant. The Bill of Entry was also endorsed by the importer (partner) in favor of the appellant - the payment is not the criteria for taking the cenvat credit - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/87824/17-Mum - ORDER No. A/85323/2018 - Dated:- 20-2-2018 - Hon ble Mr. Ramesh Nair, M .....

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..... e following judgments:- (i)Trichem Lab (Bombay) Pvt. Ltd. 2016 (337) ELT 596 (T); (ii)SS Cropcare Ltd. 2016 (343) ELT 1108 (T); (iii)Marmagoa Steel Ltd. 2005 (192) ELT 82 (Bom.); (iv)Marmagoa Steel Ltd. 2008 (229) ELT 481 (SC). 3.Shri S.J. Sahu, learned Assistant Commissioner (AR) appearing on behalf of Revenue, reiterates the findings of the impugned order. He submits that the .....

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..... ng the cenvat credit. It has been held in various judgments that even in case of job worker, the credit is admissible even though when the job worker does not pay the value of the goods. Applying the same logic and in absence of any provision of payment transaction, cenvat credit cannot be denied to the appellant. Accordingly, I hold that in the given circumstances, cenvat credit is admissible .....

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