https://www.taxtmi.com/caselaws?id=391188 Notification No. 214/1986-CE creates a job-work procedure in which duty is shifted to the principal manufacturer, so goods cleared by the job worker are not treated as exempted goods. On that basis, Cenvat credit on paints used by the job worker was held admissible because the inputs were used in processing for final dutiable manufacture, and denial of credit would wrongly ignore the anti-cascading principle. The disallowance was therefore unsustainable, and the text states that the appeal succeeded with the credit denial set aside. en-us Tue, 07 Jan 2020 00:00:00 +0530 Wed, 22 Jan 2020 08:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391188 Notification No. 214/1986-CE creates a job-work procedure in which duty is shifted to the principal manufacturer, so goods cleared by the job worker are not treated as exempted goods. On that basis, Cenvat credit on paints used by the job worker was held admissible because the inputs were used in processing for final dutiable manufacture, and denial of credit would wrongly ignore the anti-cascading principle. The disallowance was therefore unsustainable, and the text states that the appeal succeeded with the credit denial set aside. Case-Laws Central Excise Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391188