https://www.taxtmi.com/caselaws?id=340593 Cenvat credit on inputs used by a job worker under Notification No. 214/86-C.E. was held admissible because the principal manufacturer remains legally liable to discharge excise duty on the job-work goods. On that footing, the finished goods cannot be treated as exempted goods, so denial of credit on the inputs used in their manufacture is unsustainable. The view was stated to be covered by a Larger Bench decision and followed in later decisions, with the revenue's challenge failing. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 09:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340593 Cenvat credit on inputs used by a job worker under Notification No. 214/86-C.E. was held admissible because the principal manufacturer remains legally liable to discharge excise duty on the job-work goods. On that footing, the finished goods cannot be treated as exempted goods, so denial of credit on the inputs used in their manufacture is unsustainable. The view was stated to be covered by a Larger Bench decision and followed in later decisions, with the revenue's challenge failing. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340593