https://www.taxtmi.com/caselaws?id=269793 Capital goods credit was allowable to a job worker manufacturing intermediary products for an EOU, because the undisputed facts showed that the goods were used in the manufacturing process and were not rendered exempt merely by the job-work arrangement. The Tribunal held that clearance by the principal manufacturer, including domestic clearance on payment of duty with the balance exported, did not by itself convert the activity into manufacture of exempted goods so as to bar credit. Revenue's reliance on Notification No. 30/2004 was not accepted on these facts, and the denial of capital goods credit was found unjustified. en-us Thu, 12 Nov 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269793 Capital goods credit was allowable to a job worker manufacturing intermediary products for an EOU, because the undisputed facts showed that the goods were used in the manufacturing process and were not rendered exempt merely by the job-work arrangement. The Tribunal held that clearance by the principal manufacturer, including domestic clearance on payment of duty with the balance exported, did not by itself convert the activity into manufacture of exempted goods so as to bar credit. Revenue's reliance on Notification No. 30/2004 was not accepted on these facts, and the denial of capital goods credit was found unjustified. Case-Laws Central Excise Thu, 12 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269793