https://www.taxtmi.com/caselaws?id=91847 Input credit could not be denied merely because a job worker cleared intermediate goods on payment of duty under the normal procedure rather than returning them without duty payment. The Tribunal treated the issue as settled by earlier decisions and held that such clearance did not create impermissible double duty under the excise scheme. It also accepted that a small scale unit acting as a job worker could claim the small scale exemption and return processed goods on payment of duty, and it could not be forced to follow Notification No. 214/86-C.E. when the statutory conditions allowed the alternative course. The Revenue's objection failed and credit was upheld. en-us Thu, 10 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 14:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91847 Input credit could not be denied merely because a job worker cleared intermediate goods on payment of duty under the normal procedure rather than returning them without duty payment. The Tribunal treated the issue as settled by earlier decisions and held that such clearance did not create impermissible double duty under the excise scheme. It also accepted that a small scale unit acting as a job worker could claim the small scale exemption and return processed goods on payment of duty, and it could not be forced to follow Notification No. 214/86-C.E. when the statutory conditions allowed the alternative course. The Revenue's objection failed and credit was upheld. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91847