https://www.taxtmi.com/caselaws?id=251991 The Tribunal dismissed the Revenue's appeal and upheld the lower authorities' decision regarding the denial of CENVAT Credit for common inputs used in manufacturing goods on a job work basis. The Tribunal clarified that under specific rules and notifications, even if duty is paid on manufactured goods by the job worker, the raw material supplier remains eligible for CENVAT Credit, ensuring a revenue-neutral situation. Citing relevant case laws, the Tribunal emphasized the correct interpretation of the rules and notifications, affirming the lower authorities' decision and highlighting the importance of understanding the nuances of CENVAT Credit eligibility in various manufacturing contexts. en-us Fri, 12 Sep 2014 00:00:00 +0530 Tue, 07 Oct 2014 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251991 The Tribunal dismissed the Revenue's appeal and upheld the lower authorities' decision regarding the denial of CENVAT Credit for common inputs used in manufacturing goods on a job work basis. The Tribunal clarified that under specific rules and notifications, even if duty is paid on manufactured goods by the job worker, the raw material supplier remains eligible for CENVAT Credit, ensuring a revenue-neutral situation. Citing relevant case laws, the Tribunal emphasized the correct interpretation of the rules and notifications, affirming the lower authorities' decision and highlighting the importance of understanding the nuances of CENVAT Credit eligibility in various manufacturing contexts. Case-Laws Central Excise Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251991