CENVAT Credit Allowed for Job Workers: Rule 6(3)(b) Not Applicable to Goods under Notification No. 214/86-CE.

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....CENVAT credit on the input used by the jobworker for the manufacture of goods on jobwork basis under Notification No.214/86-CE dated 25.03.1986 - Rule 6(3)(b) which is applicable only on the clearance of exempted goods shall not apply in the case of the goods manufactured on jobwork basis under Notification 214/86 - AT....