https://www.taxtmi.com/caselaws?id=2689 Goods manufactured on job work basis under Rule 4(5)(a) of the Cenvat Credit Rules, 2002 were not treated as exempted goods, because inputs were sent under challans and the Cenvat credit mechanism remained linked to the principal manufacturer. The liability to pay duty on the processed goods continued with the manufacturer who had taken credit, and the job worker's clearances could not be characterised as exempted merely because the procedure under Notification No. 214/86-CE was not followed by the principal supplier. On that basis, Rule 6(3) was held inapplicable to such job-work clearances. en-us Thu, 26 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2689 Goods manufactured on job work basis under Rule 4(5)(a) of the Cenvat Credit Rules, 2002 were not treated as exempted goods, because inputs were sent under challans and the Cenvat credit mechanism remained linked to the principal manufacturer. The liability to pay duty on the processed goods continued with the manufacturer who had taken credit, and the job worker's clearances could not be characterised as exempted merely because the procedure under Notification No. 214/86-CE was not followed by the principal supplier. On that basis, Rule 6(3) was held inapplicable to such job-work clearances. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2689