TaxTMI 
TaxTMI 
2026 (10) TMI 109
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For the Respondent : Shri Biren Sanfui, Authorized Representative ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order wherein cenvat credit has been denied to the appellant on the ground that the job-worked goods are exempted goods, therefore, in terms of Rule 6(2) of Cenvat Credit Rules, 2004, they are not entitled to take cenvat credit on the said consumab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nst the appellant for reversal of cenvat credit and by way of impugned order, the cenvat credit is denied. Accordingly, the appellant is before me. 3. Heard both the parties and considered the submissions. 4. I find that Rule 6(2) of Cenvat Credit Rules, 2004, is applicable where the assessee is manufacturing dutiable as well as exempted goods. Admittedly, the appellant is a manufacturer of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....job work goods are exempted goods are not sustainable and they have misinterpreted the law. In the case of Sterlite Industries Ltd. V CCE 2005 3 Excise Appeal No.75591 of 2019 (183)E.LT. 353 (Tri.-LB) held that input credit of duty paid on inputs. used in the manufacture of final product cleared without payment of duty that manufacture of final product which are cleared by the principal manufactur....