https://www.taxtmi.com/caselaws?id=384980 Rule 3(1) of the Cenvat Credit Rules, 2002 permits credit on inputs used by a job worker in manufacturing intermediate goods under Notification No. 214/86-CE, where those goods are received for use in or in relation to the final manufacture. The notification is not to be treated as a complete exemption merely because duty is not paid at the intermediate stage. On that basis, credit on furnace oil used in such job-work manufacture was held admissible, and denial of credit solely because the goods were cleared under the notification was unsustainable. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384980 Rule 3(1) of the Cenvat Credit Rules, 2002 permits credit on inputs used by a job worker in manufacturing intermediate goods under Notification No. 214/86-CE, where those goods are received for use in or in relation to the final manufacture. The notification is not to be treated as a complete exemption merely because duty is not paid at the intermediate stage. On that basis, credit on furnace oil used in such job-work manufacture was held admissible, and denial of credit solely because the goods were cleared under the notification was unsustainable. Case-Laws Central Excise Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384980