https://www.taxtmi.com/caselaws?id=122376 A job worker manufacturing goods on job-work basis was treated as entitled to take credit on duty-paid inputs received directly and used in that manufacture. The settled Larger Bench position was applied to hold that clearance of such goods without payment of duty did not attract the bar under erstwhile Rule 57C of the Central Excise Rules, 1944, so the input credit could not be denied. As the credit demand was unsustainable, the related penalty also could not survive, and the respondent's claim was upheld while the revenue appeal was rejected. en-us Wed, 30 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 13:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122376 A job worker manufacturing goods on job-work basis was treated as entitled to take credit on duty-paid inputs received directly and used in that manufacture. The settled Larger Bench position was applied to hold that clearance of such goods without payment of duty did not attract the bar under erstwhile Rule 57C of the Central Excise Rules, 1944, so the input credit could not be denied. As the credit demand was unsustainable, the related penalty also could not survive, and the respondent's claim was upheld while the revenue appeal was rejected. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122376