https://www.taxtmi.com/caselaws?id=123290 Cenvat credit cannot be denied to a job worker where inputs are used in manufacture of goods that are ultimately cleared by the principal manufacturer on payment of duty. The bar applies only when the final product is exempted or chargeable at nil rate; an intermediate clearance by the job worker without duty does not by itself justify denial of credit. Consistently with the Larger Bench view on Rule 57C, the credit denial was not sustainable and the assessee was entitled to the credit. en-us Thu, 17 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 14:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123290 Cenvat credit cannot be denied to a job worker where inputs are used in manufacture of goods that are ultimately cleared by the principal manufacturer on payment of duty. The bar applies only when the final product is exempted or chargeable at nil rate; an intermediate clearance by the job worker without duty does not by itself justify denial of credit. Consistently with the Larger Bench view on Rule 57C, the credit denial was not sustainable and the assessee was entitled to the credit. Case-Laws Central Excise Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123290