https://www.taxtmi.com/caselaws?id=359826 Rule 3(1) of the CENVAT Credit Rules, 2004 allows credit on duty-paid inputs used in manufacture of intermediate products by a job worker operating under Notification No. 214/86-Central Excise, where those intermediate products are received by the manufacturer for use in making the final dutiable product. On the stated facts, inputs purchased by the job worker and invoiced to the manufacturer were used in producing intermediate goods for the manufacturer's final excisable product, so the credit was admissible. The denial of credit, interest, and penalty was therefore set aside, consistent with the Tribunal's earlier decision in the same assessee's case. en-us Fri, 13 Apr 2018 00:00:00 +0530 Mon, 19 Jul 2021 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359826 Rule 3(1) of the CENVAT Credit Rules, 2004 allows credit on duty-paid inputs used in manufacture of intermediate products by a job worker operating under Notification No. 214/86-Central Excise, where those intermediate products are received by the manufacturer for use in making the final dutiable product. On the stated facts, inputs purchased by the job worker and invoiced to the manufacturer were used in producing intermediate goods for the manufacturer's final excisable product, so the credit was admissible. The denial of credit, interest, and penalty was therefore set aside, consistent with the Tribunal's earlier decision in the same assessee's case. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359826