https://www.taxtmi.com/caselaws?id=122752 CENVAT credit on inputs and capital goods used by a job worker in goods cleared to the principal manufacturer without payment of duty was held admissible, because such goods were not treated as exempted or nil-rated goods for denying credit and duty was ultimately discharged at the principal manufacturer's stage. The denial of credit on that issue was set aside. Credit taken on inputs not received in the factory was also examined on admitted non-receipt and prior reversal by the assessee; on those facts, the denial was sustained. The assessee received partial relief, succeeding on the job-work credit dispute but failing on the separate claim for non-received inputs. en-us Fri, 17 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 18:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122752 CENVAT credit on inputs and capital goods used by a job worker in goods cleared to the principal manufacturer without payment of duty was held admissible, because such goods were not treated as exempted or nil-rated goods for denying credit and duty was ultimately discharged at the principal manufacturer's stage. The denial of credit on that issue was set aside. Credit taken on inputs not received in the factory was also examined on admitted non-receipt and prior reversal by the assessee; on those facts, the denial was sustained. The assessee received partial relief, succeeding on the job-work credit dispute but failing on the separate claim for non-received inputs. Case-Laws Central Excise Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122752