Court: Job Work Goods Sent to Principal Aren't "Exempted Final Products" u/r 6(4) of Cenvat Credit Rules.

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....CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the scope of expression "exempted final product" under Rule 6 (4) of the Cenvat Credit Rules, 2004. - HC....