https://www.taxtmi.com/caselaws?id=123086 Cenvat credit on furnace oil used as fuel in job-work manufacture was held admissible where the finished goods were cleared to the principal manufacturer under Notification No. 214/86-C.E. without duty payment at that stage. The Tribunal treated such goods as not finally exempted, since duty would be paid on subsequent clearance, and followed the settled principle that credit is not denied where inputs are used in manufacturing dutiable goods or for generating steam. Denial of credit was therefore unsustainable. en-us Mon, 12 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 12:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123086 Cenvat credit on furnace oil used as fuel in job-work manufacture was held admissible where the finished goods were cleared to the principal manufacturer under Notification No. 214/86-C.E. without duty payment at that stage. The Tribunal treated such goods as not finally exempted, since duty would be paid on subsequent clearance, and followed the settled principle that credit is not denied where inputs are used in manufacturing dutiable goods or for generating steam. Denial of credit was therefore unsustainable. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123086