https://www.taxtmi.com/caselaws?id=33096 Modvat/Cenvat credit on inputs and capital goods used in job-work manufacture could not be denied merely because the intermediate clearances were made without duty under Notification No. 214/86-C.E. where the principal manufacturer used the finished goods in dutiable production. The CESTAT followed the earlier order in the assessee's own case and the Larger Bench view that Rule 57-C of the erstwhile Central Excise Rules, 1944 does not bar credit when inputs are used to make final products cleared without duty for further use in dutiable manufacture. Waste and scrap generated in the manufacture of Bearing Races were treated as excisable, and credit denial on that basis was held unsustainable. en-us Mon, 16 Jun 2008 00:00:00 +0530 Tue, 21 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33096 Modvat/Cenvat credit on inputs and capital goods used in job-work manufacture could not be denied merely because the intermediate clearances were made without duty under Notification No. 214/86-C.E. where the principal manufacturer used the finished goods in dutiable production. The CESTAT followed the earlier order in the assessee's own case and the Larger Bench view that Rule 57-C of the erstwhile Central Excise Rules, 1944 does not bar credit when inputs are used to make final products cleared without duty for further use in dutiable manufacture. Waste and scrap generated in the manufacture of Bearing Races were treated as excisable, and credit denial on that basis was held unsustainable. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33096