https://www.taxtmi.com/caselaws?id=251783 CENVAT credit on duty paid by a job worker on intermediate goods could not be denied merely because the principal had already taken credit on the original inputs. Inputs were sent for processing under Rule 4(5)(a) of the Cenvat Credit Rules, 2004, the processed goods were received back and used in manufacture, and the rule did not require the job worker to operate only under Notification No. 214/86-C.E. Since the job worker voluntarily discharged duty on the intermediates, that duty remained eligible for credit. Denial of credit was therefore unsustainable. en-us Wed, 17 Sep 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251783 CENVAT credit on duty paid by a job worker on intermediate goods could not be denied merely because the principal had already taken credit on the original inputs. Inputs were sent for processing under Rule 4(5)(a) of the Cenvat Credit Rules, 2004, the processed goods were received back and used in manufacture, and the rule did not require the job worker to operate only under Notification No. 214/86-C.E. Since the job worker voluntarily discharged duty on the intermediates, that duty remained eligible for credit. Denial of credit was therefore unsustainable. Case-Laws Central Excise Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251783