https://www.taxtmi.com/caselaws?id=204971 A demand based on the assumption that the assessee was only a job worker was held unsustainable because the show cause notice proceeded on a wrong footing and the challenge went beyond the notice's stated basis. The Tribunal also stated that, once the assessee was treated as the manufacturer, Cenvat credit on inputs used for exported goods was available under Rule 3(1) of the Cenvat Credit Rules, 2002. Exported goods were not treated as exempted goods, and reliance on Rule 6(1) was rejected. The Revenue's appeal failed on both procedural and substantive grounds, and the credit order was sustained. en-us Mon, 25 Jul 2011 00:00:00 +0530 Mon, 08 Aug 2011 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204971 A demand based on the assumption that the assessee was only a job worker was held unsustainable because the show cause notice proceeded on a wrong footing and the challenge went beyond the notice's stated basis. The Tribunal also stated that, once the assessee was treated as the manufacturer, Cenvat credit on inputs used for exported goods was available under Rule 3(1) of the Cenvat Credit Rules, 2002. Exported goods were not treated as exempted goods, and reliance on Rule 6(1) was rejected. The Revenue's appeal failed on both procedural and substantive grounds, and the credit order was sustained. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204971