https://www.taxtmi.com/caselaws?id=201440 Goods cleared without payment of duty under Notification No. 214/86-CE were not treated as exempted goods for Rule 6(1) of the Cenvat Credit Rules, 2004 where the job-work arrangement formed part of the statutory scheme and the final manufacturer remained liable to pay duty on the end product. Cenvat credit on inputs used in such manufacture was therefore not barred merely because the intermediate goods left the job-worker's premises without duty. The Punjab and Haryana High Court distinguished contrary reliance on a Supreme Court decision on the basis that it did not concern the same notification. Rule 6(1) was held inapplicable on the facts, and credit entitlement was upheld. en-us Tue, 04 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201440 Goods cleared without payment of duty under Notification No. 214/86-CE were not treated as exempted goods for Rule 6(1) of the Cenvat Credit Rules, 2004 where the job-work arrangement formed part of the statutory scheme and the final manufacturer remained liable to pay duty on the end product. Cenvat credit on inputs used in such manufacture was therefore not barred merely because the intermediate goods left the job-worker's premises without duty. The Punjab and Haryana High Court distinguished contrary reliance on a Supreme Court decision on the basis that it did not concern the same notification. Rule 6(1) was held inapplicable on the facts, and credit entitlement was upheld. Case-Laws Central Excise Tue, 04 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201440