https://www.taxtmi.com/caselaws?id=351997 Rule 4(5)(a) of the Cenvat Credit Rules, 2001 permits removal of inputs to a job worker and credit availment by the principal manufacturer, but it does not itself create an exemption from excise duty on goods manufactured by the job worker. Rule 4(6) similarly governs clearance from the job worker's premises subject to permission and conditions, without shifting the duty burden. Exemption for job-worked goods is available only under Notification No. 214/86-CE when its conditions are strictly met, including the supplier's undertaking and duty payment on the final products. If those conditions are not fulfilled, the job worker remains liable as manufacturer of excisable goods. en-us Mon, 27 Nov 2017 00:00:00 +0530 Mon, 18 Mar 2019 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351997 Rule 4(5)(a) of the Cenvat Credit Rules, 2001 permits removal of inputs to a job worker and credit availment by the principal manufacturer, but it does not itself create an exemption from excise duty on goods manufactured by the job worker. Rule 4(6) similarly governs clearance from the job worker's premises subject to permission and conditions, without shifting the duty burden. Exemption for job-worked goods is available only under Notification No. 214/86-CE when its conditions are strictly met, including the supplier's undertaking and duty payment on the final products. If those conditions are not fulfilled, the job worker remains liable as manufacturer of excisable goods. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351997