https://www.taxtmi.com/caselaws?id=203765 Cenvat credit was held admissible on inputs used in goods manufactured on a job-work basis and cleared without payment of duty under Notification No. 214/86-CE, because the credit position remained consistent with the rule that duty-paid final products should not be denied input credit merely due to the manufacturing chain. The High Court followed its earlier decision and Supreme Court authorities, including Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd., and rejected the Revenue's challenge to the Tribunal's grant of credit. en-us Fri, 07 Jan 2011 00:00:00 +0530 Thu, 16 Jun 2011 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203765 Cenvat credit was held admissible on inputs used in goods manufactured on a job-work basis and cleared without payment of duty under Notification No. 214/86-CE, because the credit position remained consistent with the rule that duty-paid final products should not be denied input credit merely due to the manufacturing chain. The High Court followed its earlier decision and Supreme Court authorities, including Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd., and rejected the Revenue's challenge to the Tribunal's grant of credit. Case-Laws Central Excise Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203765