https://www.taxtmi.com/caselaws?id=119073 Capital goods used by a job worker in manufacturing goods cleared without payment of duty remained eligible for Cenvat credit where duty was ultimately discharged by the principal manufacturer. The Tribunal applied its earlier line of authority treating job-work clearance as part of the integrated manufacture of the final dutiable product, and extended the same reasoning to capital goods. On that basis, the denial of credit was not sustainable and was set aside. en-us Tue, 21 Feb 2006 00:00:00 +0530 Sat, 07 Jul 2012 18:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119073 Capital goods used by a job worker in manufacturing goods cleared without payment of duty remained eligible for Cenvat credit where duty was ultimately discharged by the principal manufacturer. The Tribunal applied its earlier line of authority treating job-work clearance as part of the integrated manufacture of the final dutiable product, and extended the same reasoning to capital goods. On that basis, the denial of credit was not sustainable and was set aside. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119073