https://www.taxtmi.com/caselaws?id=215365 A job worker clearing goods under Notification No. 214/86 was considered entitled to Cenvat credit on inputs, because the goods were not exempt in the hands of the ultimate manufacturer and were treated as dutiable at the intermediate stage. The analysis relied on the earlier stay order and the position recognised in Flex Chemicals and Modi Sales. On that basis, denial of credit merely because the goods were treated as exempt at one stage was not justified, and the credit denial was set aside. en-us Tue, 03 Jan 2012 00:00:00 +0530 Tue, 24 Jul 2012 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215365 A job worker clearing goods under Notification No. 214/86 was considered entitled to Cenvat credit on inputs, because the goods were not exempt in the hands of the ultimate manufacturer and were treated as dutiable at the intermediate stage. The analysis relied on the earlier stay order and the position recognised in Flex Chemicals and Modi Sales. On that basis, denial of credit merely because the goods were treated as exempt at one stage was not justified, and the credit denial was set aside. Case-Laws Central Excise Tue, 03 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215365