Assessee can claim CENVAT of duty paid by job worker on goods sent back

CESTAT, MUMBAI BENCH Filtrum Tools & Components (P.) Ltd. V/s. Commissioner of Central Excise, Pune ORDER NO. A/20/2012/SMB/C-IV APPEAL NO. E/125 OF 2010-MUM MARCH 5, 2012 ORDER 1. This is an appeal filed by the Filtrum Tools & Components Pvt. Ltd. (hereinafter referred to as “the appellant”) against the Order-in-Appeal No. P-l/VSK/268/2009 dated December 23, 2009. 2. The brief facts of the case are that the appellants are manufacturer of excisable goods and had availed the Cenvat credit on inputs cleared to the job worker under a challan issued under Rule ...