https://www.taxtmi.com/caselaws?id=364991 The Tribunal allowed the appeal, holding that the duty paid by the job worker on brass scrap was available as Cenvat Credit to the appellant. The Tribunal found that the job worker legally paid the duty as per Notification 214/86-CE and since the goods were used in the appellant's final product, the duty was cenvatable. It was clarified that the job worker had the option to choose exemption under the notification, making the duty payment permissible. The impugned order disallowing Cenvat Credit was set aside. en-us Thu, 14 Jun 2018 00:00:00 +0530 Thu, 09 Aug 2018 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364991 The Tribunal allowed the appeal, holding that the duty paid by the job worker on brass scrap was available as Cenvat Credit to the appellant. The Tribunal found that the job worker legally paid the duty as per Notification 214/86-CE and since the goods were used in the appellant's final product, the duty was cenvatable. It was clarified that the job worker had the option to choose exemption under the notification, making the duty payment permissible. The impugned order disallowing Cenvat Credit was set aside. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364991