https://www.taxtmi.com/caselaws?id=348161 Cenvat credit on inputs used for job-work goods cleared to the principal under Notification No. 214/86-CE was admissible because the dispute was already covered by prior precedent, including the Larger Bench ruling in Sterlite Industries, and no contrary factual basis was established. The Revenue's reliance on cases involving materially different facts, including situations where duty payment by the principal was not shown, was held inapplicable. As there was no allegation in the show cause notice or impugned order that the principal had failed to pay duty, the credit denial could not be sustained and the order was set aside in favour of the assessee. en-us Mon, 31 Jul 2017 00:00:00 +0530 Mon, 18 Sep 2017 05:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348161 Cenvat credit on inputs used for job-work goods cleared to the principal under Notification No. 214/86-CE was admissible because the dispute was already covered by prior precedent, including the Larger Bench ruling in Sterlite Industries, and no contrary factual basis was established. The Revenue's reliance on cases involving materially different facts, including situations where duty payment by the principal was not shown, was held inapplicable. As there was no allegation in the show cause notice or impugned order that the principal had failed to pay duty, the credit denial could not be sustained and the order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348161