https://www.taxtmi.com/caselaws?id=203640 Cenvat credit on inputs used by a job worker in processing goods cleared at an intermediate stage without duty was held admissible, because such clearance was not equivalent to removal of exempted final goods. The credit covered inputs used both in the assessee's own manufacture and in job-work processing, and the governing Cenvat Credit Rules, including the job-work scheme under Rule 12B, supported availability of credit. As the final products were admittedly dutiable and the object of Cenvat credit is to avoid duty cascading, credit could not be denied merely because some inputs were used in the intermediate job-work process. en-us Mon, 07 Feb 2011 00:00:00 +0530 Wed, 22 Aug 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203640 Cenvat credit on inputs used by a job worker in processing goods cleared at an intermediate stage without duty was held admissible, because such clearance was not equivalent to removal of exempted final goods. The credit covered inputs used both in the assessee's own manufacture and in job-work processing, and the governing Cenvat Credit Rules, including the job-work scheme under Rule 12B, supported availability of credit. As the final products were admittedly dutiable and the object of Cenvat credit is to avoid duty cascading, credit could not be denied merely because some inputs were used in the intermediate job-work process. Case-Laws Central Excise Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203640