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    <title>Whether Cenvat Credit is admissible to the principal manufacturer, when the goods cleared without payment of duty on job work basis?</title>
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    <description>Cenvat credit is maintainable where inputs used in job work are cleared without duty to the principal manufacturer, provided the principal manufacturer subsequently processes and clears the final products on payment of duty; the non availability rule applies only to inputs used in manufacture of exempted goods, not to job worked inputs taxed at the principal&#039;s final clearance.</description>
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      <description>Cenvat credit is maintainable where inputs used in job work are cleared without duty to the principal manufacturer, provided the principal manufacturer subsequently processes and clears the final products on payment of duty; the non availability rule applies only to inputs used in manufacture of exempted goods, not to job worked inputs taxed at the principal&#039;s final clearance.</description>
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