https://www.taxtmi.com/caselaws?id=267069 A manufacturer who also undertakes job work cannot be denied capital goods credit merely because it made no duty-paid clearances as a job worker, where the capital goods were acquired and used in manufacture and no express statutory bar exists. The fact that the job-worked goods ultimately suffered duty in the hands of the principal manufacturer does not, by itself, defeat credit. Exemption available under a notification does not alter the character of manufacture under Section 2(f) of the Central Excise Act, 1944. Capital goods credit was therefore held admissible to the assessee. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267069 A manufacturer who also undertakes job work cannot be denied capital goods credit merely because it made no duty-paid clearances as a job worker, where the capital goods were acquired and used in manufacture and no express statutory bar exists. The fact that the job-worked goods ultimately suffered duty in the hands of the principal manufacturer does not, by itself, defeat credit. Exemption available under a notification does not alter the character of manufacture under Section 2(f) of the Central Excise Act, 1944. Capital goods credit was therefore held admissible to the assessee. Case-Laws Central Excise Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267069