https://www.taxtmi.com/caselaws?id=171281 Cenvat credit remains admissible for inputs used to manufacture jig wires and jig rods that are captively consumed within the factory in producing dutiable final products. Such intermediate goods form part of the manufacturing process rather than independent final products. Where dutiable output is manufactured and the intermediate goods are used within the factory for that purpose, credit cannot be denied merely because the intermediate goods are cleared without duty. Notification No. 67/95-C.E. and the status of the goods under Rule 57Q support treating these goods as essential intermediate products. en-us Mon, 11 Aug 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171281 Cenvat credit remains admissible for inputs used to manufacture jig wires and jig rods that are captively consumed within the factory in producing dutiable final products. Such intermediate goods form part of the manufacturing process rather than independent final products. Where dutiable output is manufactured and the intermediate goods are used within the factory for that purpose, credit cannot be denied merely because the intermediate goods are cleared without duty. Notification No. 67/95-C.E. and the status of the goods under Rule 57Q support treating these goods as essential intermediate products. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171281