https://www.taxtmi.com/caselaws?id=3306 Captively consumed soles used in manufacturing exempt footwear were covered by Notification No. 67/95-C.E., and compliance with the Cenvat Credit Rules meant no duty could be demanded on those inputs. Uppers received on job work were also treated as exempt under the Notification No. 214/86-C.E. framework, with the relevant credit-rule conditions and duty obligations found satisfied. On both components, the duty demand was unsustainable and liable to be set aside, leaving the assessee's challenge successful and the Revenue's challenge infructuous. en-us Wed, 01 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3306 Captively consumed soles used in manufacturing exempt footwear were covered by Notification No. 67/95-C.E., and compliance with the Cenvat Credit Rules meant no duty could be demanded on those inputs. Uppers received on job work were also treated as exempt under the Notification No. 214/86-C.E. framework, with the relevant credit-rule conditions and duty obligations found satisfied. On both components, the duty demand was unsustainable and liable to be set aside, leaving the assessee's challenge successful and the Revenue's challenge infructuous. Case-Laws Central Excise Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3306