CENVAT Credit Allowed for Input Services in Manufacturing Process Under Notification No. 214/86, Even if Not 'Manufacture'.

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....CENVAT Credit - input services - exempt services or not - Even if the process carried out by the appellant does not amount to ‘manufacture’, when N/N. 214/86 comes into application it has to be understood that the job worker is undertaking part of the manufacturing activity on behalf of the principal manufacturer - credit allowed.....