https://www.taxtmi.com/caselaws?id=446359 MODVAT/CENVAT credit on capital goods could not be denied merely because the goods were used in a job-work arrangement under Notification No. 214/86-C.E., where the assessee also manufactured dutiable products and the clearances through the job-work route were not treated as exempted goods. The legal position applied was that credit remains available when intermediate processing in a job-worker's factory does not change the dutiable character of the final products or amount to exclusive use for exempted goods. On that basis, denial of credit was unjustified, and the assessee was entitled to the credit claimed. en-us Fri, 24 Nov 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446359 MODVAT/CENVAT credit on capital goods could not be denied merely because the goods were used in a job-work arrangement under Notification No. 214/86-C.E., where the assessee also manufactured dutiable products and the clearances through the job-work route were not treated as exempted goods. The legal position applied was that credit remains available when intermediate processing in a job-worker's factory does not change the dutiable character of the final products or amount to exclusive use for exempted goods. On that basis, denial of credit was unjustified, and the assessee was entitled to the credit claimed. Case-Laws Central Excise Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446359