https://www.taxtmi.com/caselaws?id=265782 Where inputs are sent to a job worker under the job-work rules and the processed intermediate goods are returned on payment of duty, credit on that duty is admissible to the principal manufacturer even if credit had already been taken on the original inputs. The conditional exemption under Notification No. 214/86-CE is not compulsory for the job worker in such cases. Duty paid on the cleared intermediate goods, including input cost and job charges, could not be denied as credit merely on the ground of prior input credit, so the demand was unsustainable. en-us Tue, 01 Sep 2015 00:00:00 +0530 Wed, 05 Apr 2017 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265782 Where inputs are sent to a job worker under the job-work rules and the processed intermediate goods are returned on payment of duty, credit on that duty is admissible to the principal manufacturer even if credit had already been taken on the original inputs. The conditional exemption under Notification No. 214/86-CE is not compulsory for the job worker in such cases. Duty paid on the cleared intermediate goods, including input cost and job charges, could not be denied as credit merely on the ground of prior input credit, so the demand was unsustainable. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265782