https://www.taxtmi.com/caselaws?id=120044 Cenvat credit was held admissible on inputs used in job work where the processed goods were returned without payment of duty under Rule 4(5)(a) of the Cenvat Credit Rules, 2001. The Tribunal applied the Larger Bench view that such inputs are not treated as inputs used in exempted goods merely because the final products are cleared without duty after job work. Credit could therefore not be denied on that basis, and the assessees were entitled to avail Cenvat credit on the duty paid inputs used for the job work activity. en-us Fri, 05 May 2006 00:00:00 +0530 Mon, 16 Jul 2012 14:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120044 Cenvat credit was held admissible on inputs used in job work where the processed goods were returned without payment of duty under Rule 4(5)(a) of the Cenvat Credit Rules, 2001. The Tribunal applied the Larger Bench view that such inputs are not treated as inputs used in exempted goods merely because the final products are cleared without duty after job work. Credit could therefore not be denied on that basis, and the assessees were entitled to avail Cenvat credit on the duty paid inputs used for the job work activity. Case-Laws Central Excise Fri, 05 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120044