https://www.taxtmi.com/caselaws?id=116999 In job-work clearances of metallised films made under Notification No. 214/86-C.E. for use by the principal manufacturer in dutiable final products, Rule 6(3)(b) of the Cenvat Credit Rules was held inapplicable because the 8% formula was tied to sale of exempted goods, and the job worker did not sell the goods to the principal. The prior reversal of input credit used in those goods also meant no further liability could be fastened on the same inputs. The demand and penalty were therefore not sustainable. en-us Tue, 16 Aug 2005 00:00:00 +0530 Tue, 19 Jun 2012 14:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116999 In job-work clearances of metallised films made under Notification No. 214/86-C.E. for use by the principal manufacturer in dutiable final products, Rule 6(3)(b) of the Cenvat Credit Rules was held inapplicable because the 8% formula was tied to sale of exempted goods, and the job worker did not sell the goods to the principal. The prior reversal of input credit used in those goods also meant no further liability could be fastened on the same inputs. The demand and penalty were therefore not sustainable. Case-Laws Central Excise Tue, 16 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116999