https://www.taxtmi.com/caselaws?id=790521 Rule 6 of the Cenvat Credit Rules, 2004 was held inapplicable to job-work clearances where the processed intermediate goods were returned for use in dutiable final products and excise duty was discharged by the principal manufacturer. The Tribunal applied the Cenvat principle against cascading and followed prior decisions to treat the job-worker's activity as part of an integrated manufacturing process rather than an exempted clearance. On that basis, the proposed reversal of 5% or 6% on job charges was not justified, and the demand was set aside. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790521 Rule 6 of the Cenvat Credit Rules, 2004 was held inapplicable to job-work clearances where the processed intermediate goods were returned for use in dutiable final products and excise duty was discharged by the principal manufacturer. The Tribunal applied the Cenvat principle against cascading and followed prior decisions to treat the job-worker's activity as part of an integrated manufacturing process rather than an exempted clearance. On that basis, the proposed reversal of 5% or 6% on job charges was not justified, and the demand was set aside. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790521