https://www.taxtmi.com/caselaws?id=335069 Cenvat credit on inputs and capital goods used in job-work operations covered by Notification No. 214/86-CE was held admissible because such goods are not treated as exempted goods in the true sense. The duty burden is shifted to the principal manufacturer and discharged at the stage of the final product, so the bar under Rule 57C of the Central Excise Rules and Rule 6(1) and Rule 6(4) of the Cenvat Credit Rules, 2004 does not apply. On that basis, the demand for reversal could not be sustained and the credit availed for the job-work process remained undisturbed. en-us Mon, 25 Apr 2016 00:00:00 +0530 Fri, 25 Nov 2016 12:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335069 Cenvat credit on inputs and capital goods used in job-work operations covered by Notification No. 214/86-CE was held admissible because such goods are not treated as exempted goods in the true sense. The duty burden is shifted to the principal manufacturer and discharged at the stage of the final product, so the bar under Rule 57C of the Central Excise Rules and Rule 6(1) and Rule 6(4) of the Cenvat Credit Rules, 2004 does not apply. On that basis, the demand for reversal could not be sustained and the credit availed for the job-work process remained undisturbed. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335069