https://www.taxtmi.com/caselaws?id=331397 The appeal by the Revenue challenging the order regarding the applicability of Rule 6(3) of the Cenvat Credit Rules, 2004 was dismissed. The Tribunal found that as the respondent only manufactured dutiable goods and not exempted goods, Rule 6(3) did not apply. The Tribunal upheld the Commissioner's decision, stating that the job work goods were dutiable, and the specific notification required duty payment by the principal manufacturer. Therefore, the impugned proceedings were deemed unwarranted, and the Commissioner's order was affirmed. en-us Mon, 20 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331397 The appeal by the Revenue challenging the order regarding the applicability of Rule 6(3) of the Cenvat Credit Rules, 2004 was dismissed. The Tribunal found that as the respondent only manufactured dutiable goods and not exempted goods, Rule 6(3) did not apply. The Tribunal upheld the Commissioner's decision, stating that the job work goods were dutiable, and the specific notification required duty payment by the principal manufacturer. Therefore, the impugned proceedings were deemed unwarranted, and the Commissioner's order was affirmed. Case-Laws Central Excise Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331397