<h1>Tribunal Rules Job Worker Not Liable for Cenvat Credit Repayment; Principal Manufacturer Responsible for Duty Payment.</h1> A job worker was found to have availed Cenvat credit on inputs used in manufacturing goods for a principal manufacturer, which were cleared without duty under Notification No. 214/86. The Central Excise officers issued a show cause notice demanding repayment of the wrongly availed credit amounting to Rs. 7,27,248, as the job worker did not maintain separate accounts for exempted and non-exempted goods. The Tribunal ruled that since the principal manufacturer is responsible for duty payment, the goods cannot be considered exempt, and the demand for repayment of Cenvat credit was not justified.