https://www.taxtmi.com/caselaws?id=30447 Goods manufactured on job-work basis under Notification No. 214/86-CE were not treated as exempted goods for the purpose of Rule 6 of the Cenvat Credit Rules, 2004. The settled principle applied was that the bar on credit under Rule 57C, and by analogy Rule 6, operates only where the final product is wholly exempted or chargeable to nil rate of duty. Because the notification contemplates duty payment at the principal manufacturer's stage or on final clearance, common-input Cenvat credit in the job-worker's hands remained admissible. The earlier contrary view was treated as no longer good law. en-us Fri, 07 Mar 2008 00:00:00 +0530 Thu, 28 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30447 Goods manufactured on job-work basis under Notification No. 214/86-CE were not treated as exempted goods for the purpose of Rule 6 of the Cenvat Credit Rules, 2004. The settled principle applied was that the bar on credit under Rule 57C, and by analogy Rule 6, operates only where the final product is wholly exempted or chargeable to nil rate of duty. Because the notification contemplates duty payment at the principal manufacturer's stage or on final clearance, common-input Cenvat credit in the job-worker's hands remained admissible. The earlier contrary view was treated as no longer good law. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30447