https://www.taxtmi.com/caselaws?id=254236 CENVAT credit on duty-paid inputs used in a job-work chain remains admissible where the intermediate goods are returned to the principal manufacturer and the final products are cleared on payment of duty. Applying the Larger Bench ruling in Sterlite Industries, affirmed by the Bombay High Court, the tribunal held that such credit is not barred merely because the immediate clearance is without duty under Rule 57C. The Revenue's contrary objection failed, and the order allowing credit was upheld. en-us Fri, 07 Feb 2014 00:00:00 +0530 Tue, 16 Dec 2014 11:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254236 CENVAT credit on duty-paid inputs used in a job-work chain remains admissible where the intermediate goods are returned to the principal manufacturer and the final products are cleared on payment of duty. Applying the Larger Bench ruling in Sterlite Industries, affirmed by the Bombay High Court, the tribunal held that such credit is not barred merely because the immediate clearance is without duty under Rule 57C. The Revenue's contrary objection failed, and the order allowing credit was upheld. Case-Laws Central Excise Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254236