https://www.taxtmi.com/caselaws?id=261265 Cenvat credit on furnace oil used in job-work manufacture of goods cleared without payment of duty under Notification No. 214/86-CE was treated as admissible, and the assessee was held entitled to re-credit of the amount reversed, subject to verification of quantum. The Tribunal applied its earlier view that the Cenvat Credit Rules carve out an exception for fuel used as input, so credit is not denied merely because the finished goods are cleared without duty. The refund claim was also held not barred by unjust enrichment, because the claim fell within the statutory exception under Section 11B(2) for credit of duty and that position had already attained finality. en-us Tue, 31 Mar 2015 00:00:00 +0530 Sat, 04 Jul 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261265 Cenvat credit on furnace oil used in job-work manufacture of goods cleared without payment of duty under Notification No. 214/86-CE was treated as admissible, and the assessee was held entitled to re-credit of the amount reversed, subject to verification of quantum. The Tribunal applied its earlier view that the Cenvat Credit Rules carve out an exception for fuel used as input, so credit is not denied merely because the finished goods are cleared without duty. The refund claim was also held not barred by unjust enrichment, because the claim fell within the statutory exception under Section 11B(2) for credit of duty and that position had already attained finality. Case-Laws Central Excise Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261265