https://www.taxtmi.com/caselaws?id=366205 MODVAT/CENVAT credit was treated as admissible on inputs used for goods manufactured partly on own account and partly on job work, where the job-worked clearances were made without duty under Notification No. 214/86-CE. The Tribunal's reliance on the Larger Bench ruling in Sterlite Industries was upheld because later Division Bench precedent had approved the same position, so credit could not be denied merely because part of the production was cleared duty-free under the job-work arrangement. The Revenue's challenge failed, and the order in favour of the assessee was confirmed. en-us Tue, 14 Aug 2018 00:00:00 +0530 Tue, 03 Sep 2019 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366205 MODVAT/CENVAT credit was treated as admissible on inputs used for goods manufactured partly on own account and partly on job work, where the job-worked clearances were made without duty under Notification No. 214/86-CE. The Tribunal's reliance on the Larger Bench ruling in Sterlite Industries was upheld because later Division Bench precedent had approved the same position, so credit could not be denied merely because part of the production was cleared duty-free under the job-work arrangement. The Revenue's challenge failed, and the order in favour of the assessee was confirmed. Case-Laws Central Excise Tue, 14 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366205