https://www.taxtmi.com/caselaws?id=126396 Cenvat credit on furnace oil used in job-work manufacture under Notification No. 214/1986-C.E. cannot be denied where the arrangement is undertaken on the footing that the principal manufacturer will clear the final products on payment of duty. The appellate authority's denial based only on a doubt about whether duty was actually paid was unsustainable because the notification scheme itself contemplates dutiable clearance by the principal manufacturer, and no finding of non-payment was recorded. Credit was therefore admissible. en-us Wed, 20 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 11:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126396 Cenvat credit on furnace oil used in job-work manufacture under Notification No. 214/1986-C.E. cannot be denied where the arrangement is undertaken on the footing that the principal manufacturer will clear the final products on payment of duty. The appellate authority's denial based only on a doubt about whether duty was actually paid was unsustainable because the notification scheme itself contemplates dutiable clearance by the principal manufacturer, and no finding of non-payment was recorded. Credit was therefore admissible. Case-Laws Central Excise Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126396