https://www.taxtmi.com/caselaws?id=442829 Clearances made under the special job-work procedure in Notification No. 214/86-CE are not treated as exempted goods for CENVAT purposes where duty is ultimately discharged by the principal manufacturer. On that basis, input credit on goods used in job-work manufacture cannot be denied merely by invoking Rule 6, and the consequential demand under Rule 14 and Rule 15 of the CENVAT Credit Rules, 2004 also fails. The analysis follows the settled Modvat and CENVAT line that the job-worker's intermediate clearance does not alter the final duty-paid character of the manufacture. The impugned appellate order was stated to be contrary to settled law. en-us Tue, 29 Aug 2023 00:00:00 +0530 Tue, 12 Sep 2023 09:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442829 Clearances made under the special job-work procedure in Notification No. 214/86-CE are not treated as exempted goods for CENVAT purposes where duty is ultimately discharged by the principal manufacturer. On that basis, input credit on goods used in job-work manufacture cannot be denied merely by invoking Rule 6, and the consequential demand under Rule 14 and Rule 15 of the CENVAT Credit Rules, 2004 also fails. The analysis follows the settled Modvat and CENVAT line that the job-worker's intermediate clearance does not alter the final duty-paid character of the manufacture. The impugned appellate order was stated to be contrary to settled law. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442829