https://www.taxtmi.com/caselaws?id=445259 Forgings cleared by a job-worker to the principal manufacturer without duty payment were not exempted goods for Rule 6 of the Cenvat Credit Rules, 2004, because the principal manufacturer ultimately discharged duty on the final product. The Tribunal applied the settled principle that common input and input service credit cannot be denied merely because duty was not paid at the intermediate job-work stage, where the goods are used in the manufacture of a duty-paid final product. Rule 6 therefore did not require reversal of credit, and the demand, interest and penalties were unsustainable. en-us Mon, 30 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445259 Forgings cleared by a job-worker to the principal manufacturer without duty payment were not exempted goods for Rule 6 of the Cenvat Credit Rules, 2004, because the principal manufacturer ultimately discharged duty on the final product. The Tribunal applied the settled principle that common input and input service credit cannot be denied merely because duty was not paid at the intermediate job-work stage, where the goods are used in the manufacture of a duty-paid final product. Rule 6 therefore did not require reversal of credit, and the demand, interest and penalties were unsustainable. Case-Laws Central Excise Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445259