https://www.taxtmi.com/caselaws?id=314496 The HC dismissed the appeal, affirming the CESTAT's decision that goods manufactured on a job work basis without duty payment are not exempt under Rule 6(1) of the Cenvat Credit Rules, 2004. The Tribunal's interpretation, backed by judicial precedents, confirmed the equivalence of 'input' and 'input services' credit, thus allowing credit for both inputs and input services, including outward transportation. The decision emphasized adherence to judicial pronouncements and government circulars, validating the Tribunal's order and rejecting the denial of credit for goods cleared under Notification No. 214/86. No substantial question of law was found for further consideration. en-us Wed, 28 Jun 2017 00:00:00 +0530 Sat, 15 Jun 2024 08:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314496 The HC dismissed the appeal, affirming the CESTAT's decision that goods manufactured on a job work basis without duty payment are not exempt under Rule 6(1) of the Cenvat Credit Rules, 2004. The Tribunal's interpretation, backed by judicial precedents, confirmed the equivalence of 'input' and 'input services' credit, thus allowing credit for both inputs and input services, including outward transportation. The decision emphasized adherence to judicial pronouncements and government circulars, validating the Tribunal's order and rejecting the denial of credit for goods cleared under Notification No. 214/86. No substantial question of law was found for further consideration. Case-Laws Central Excise Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314496