https://www.taxtmi.com/caselaws?id=202906 Goods manufactured by a job worker under Notification No. 214/86 are not exempted goods, because the notification only shifts duty liability to the principal manufacturer and postpones payment of duty rather than granting an unconditional exemption. As a result, Rule 6 of the Cenvat Credit Rules, 2004 is not attracted to such clearances, and credit cannot be denied on inputs used by the job worker on the footing that the final goods were exempt. The document states that the denial of credit and the consequential demand could not be sustained. en-us Tue, 14 Sep 2010 00:00:00 +0530 Sat, 23 Apr 2011 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202906 Goods manufactured by a job worker under Notification No. 214/86 are not exempted goods, because the notification only shifts duty liability to the principal manufacturer and postpones payment of duty rather than granting an unconditional exemption. As a result, Rule 6 of the Cenvat Credit Rules, 2004 is not attracted to such clearances, and credit cannot be denied on inputs used by the job worker on the footing that the final goods were exempt. The document states that the denial of credit and the consequential demand could not be sustained. Case-Laws Central Excise Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202906