https://www.taxtmi.com/caselaws?id=244747 The Tribunal allowed the appeal, setting aside the Commissioner's decision to deny Cenvat Credit on intermediate products. It clarified that availing credit twice on the same inputs is not prohibited by law, emphasizing that duty paid by job workers on intermediate products should not result in denial of Cenvat Credit, as long as inputs have undergone processing and duty payment at distinct stages. The judgment provides clarity on Rule 4(5)(a) of the Cenvat Credit Rules, 2004. en-us Thu, 31 Oct 2013 00:00:00 +0530 Wed, 23 Apr 2014 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244747 The Tribunal allowed the appeal, setting aside the Commissioner's decision to deny Cenvat Credit on intermediate products. It clarified that availing credit twice on the same inputs is not prohibited by law, emphasizing that duty paid by job workers on intermediate products should not result in denial of Cenvat Credit, as long as inputs have undergone processing and duty payment at distinct stages. The judgment provides clarity on Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Case-Laws Central Excise Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244747