https://www.taxtmi.com/caselaws?id=171281 Cenvat credit on inputs used to manufacture intermediate jig wires and jig rods, captively consumed within the factory for producing dutiable final products, cannot be denied merely because the intermediate goods are not cleared on payment of duty. The note explains that where the intermediate products are essential to the manufacture process and remain part of in-factory production of the final dutiable goods, Notification No. 67/95-C.E. does not bar credit on the inputs used in those intermediate goods. The substantive effect is that credit remains admissible when the final output is dutiable and the intermediate goods are used captively in its manufacture. 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 on inputs used to manufacture intermediate jig wires and jig rods, captively consumed within the factory for producing dutiable final products, cannot be denied merely because the intermediate goods are not cleared on payment of duty. The note explains that where the intermediate products are essential to the manufacture process and remain part of in-factory production of the final dutiable goods, Notification No. 67/95-C.E. does not bar credit on the inputs used in those intermediate goods. The substantive effect is that credit remains admissible when the final output is dutiable and the intermediate goods are used captively in its manufacture. Case-Laws Central Excise Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171281