https://www.taxtmi.com/caselaws?id=153719 Cenvat credit liability on inputs used in exempt job-work clearances under Notification No. 214/86-C.E. could not be confirmed without a proper factual enquiry into whether the related credit had been reversed, whether the principal manufacturer used the job-worked goods in dutiable final products, and how the clearances were accounted for. The earlier appellate order failed to examine the relevant records, the cited Tribunal authorities, and the duty position at both ends. The matter was therefore remanded for fresh consideration with directions to pass a reasoned order after enquiry and hearing. en-us Wed, 02 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153719 Cenvat credit liability on inputs used in exempt job-work clearances under Notification No. 214/86-C.E. could not be confirmed without a proper factual enquiry into whether the related credit had been reversed, whether the principal manufacturer used the job-worked goods in dutiable final products, and how the clearances were accounted for. The earlier appellate order failed to examine the relevant records, the cited Tribunal authorities, and the duty position at both ends. The matter was therefore remanded for fresh consideration with directions to pass a reasoned order after enquiry and hearing. Case-Laws Central Excise Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153719