https://www.taxtmi.com/caselaws?id=754010 CESTAT Hyderabad held that goods cleared by a job worker to their principal manufacturer under Notification 214/86-CE are not exempted goods for purposes of Rule 6 of CCR, 2004. The notification regulates movement of goods between principal manufacturer and job worker without duty payment, subject to compliance conditions. Since goods are not exempted goods, the appellant job worker was entitled to input service credit. The department's demand for 10% of job work value under Rule 6(3)(b) was unsustainable. Appeal allowed, impugned orders set aside. en-us Tue, 11 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754010 CESTAT Hyderabad held that goods cleared by a job worker to their principal manufacturer under Notification 214/86-CE are not exempted goods for purposes of Rule 6 of CCR, 2004. The notification regulates movement of goods between principal manufacturer and job worker without duty payment, subject to compliance conditions. Since goods are not exempted goods, the appellant job worker was entitled to input service credit. The department's demand for 10% of job work value under Rule 6(3)(b) was unsustainable. Appeal allowed, impugned orders set aside. Case-Laws Central Excise Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754010