https://www.taxtmi.com/caselaws?id=204060 Cenvat credit on inputs used in job work was admissible where the job-work activity fell within the relevant exemption notification and the final product chain remained dutiable in the prescribed manner. The Tribunal held that credit could not be denied merely because the goods processed under job work were cleared without payment of duty, and a demand under Rule 6(3) could not be sustained on that basis. The discussion also reinforced judicial discipline, noting that the appellate authority was bound to follow earlier precedent supporting admissibility of credit in such circumstances. en-us Wed, 11 Aug 2010 00:00:00 +0530 Wed, 05 Jun 2013 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204060 Cenvat credit on inputs used in job work was admissible where the job-work activity fell within the relevant exemption notification and the final product chain remained dutiable in the prescribed manner. The Tribunal held that credit could not be denied merely because the goods processed under job work were cleared without payment of duty, and a demand under Rule 6(3) could not be sustained on that basis. The discussion also reinforced judicial discipline, noting that the appellate authority was bound to follow earlier precedent supporting admissibility of credit in such circumstances. Case-Laws Central Excise Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204060