https://www.taxtmi.com/caselaws?id=477 Capital goods used in job-work production were not denied CENVAT credit merely because the intermediate goods were cleared without payment of duty at the job-worker stage, where duty was ultimately discharged on the final product by the principal manufacturer. The Tribunal applied its settled line of decisions on job-work clearances and extended that reasoning to capital goods under Rule 6(4) of the Cenvat Credit Rules, 2001, finding no basis to depart from the existing view. The impugned order was set aside and credit eligibility was upheld in favour of the assessees. en-us Tue, 21 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=477 Capital goods used in job-work production were not denied CENVAT credit merely because the intermediate goods were cleared without payment of duty at the job-worker stage, where duty was ultimately discharged on the final product by the principal manufacturer. The Tribunal applied its settled line of decisions on job-work clearances and extended that reasoning to capital goods under Rule 6(4) of the Cenvat Credit Rules, 2001, finding no basis to depart from the existing view. The impugned order was set aside and credit eligibility was upheld in favour of the assessees. Case-Laws Central Excise Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=477