https://www.taxtmi.com/caselaws?id=173184 Cenvat credit could not be denied merely because intermediate processing at a job-worker's unit was covered by Notification No. 214/86-C.E., where the assessee received the processed goods after duty had been paid by the sister unit. Because the credit availed matched the duty actually paid on the inputs, the situation was revenue neutral and no reversal demand could survive. The fact that no proceedings had been taken to correct any mistake in payment by the job-worker also supported this conclusion. The demand for reversal of Cenvat credit was therefore not sustainable. en-us Wed, 11 Dec 2013 00:00:00 +0530 Mon, 16 Jan 2017 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173184 Cenvat credit could not be denied merely because intermediate processing at a job-worker's unit was covered by Notification No. 214/86-C.E., where the assessee received the processed goods after duty had been paid by the sister unit. Because the credit availed matched the duty actually paid on the inputs, the situation was revenue neutral and no reversal demand could survive. The fact that no proceedings had been taken to correct any mistake in payment by the job-worker also supported this conclusion. The demand for reversal of Cenvat credit was therefore not sustainable. Case-Laws Central Excise Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173184