https://www.taxtmi.com/caselaws?id=206423 Where a job worker is not operating under Notification No. 214/86, it is treated as the manufacturer and may avail Cenvat credit on duty-paid inputs used in manufacture. The demand based solely on the assumption that job-work status barred credit was therefore unsustainable. Export of the manufactured goods did not make them exempted goods, because export goods are not treated as exempted for denying credit. On that basis, the interpretation of Notification No. 52/2000-CE was upheld and credit was held admissible. en-us Mon, 25 Jul 2011 00:00:00 +0530 Thu, 31 Oct 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206423 Where a job worker is not operating under Notification No. 214/86, it is treated as the manufacturer and may avail Cenvat credit on duty-paid inputs used in manufacture. The demand based solely on the assumption that job-work status barred credit was therefore unsustainable. Export of the manufactured goods did not make them exempted goods, because export goods are not treated as exempted for denying credit. On that basis, the interpretation of Notification No. 52/2000-CE was upheld and credit was held admissible. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206423