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2017 (3) TMI 1096 - CESTAT MUMBAICENVAT credit - job-work - whether cenvat credit is admissible in respect of inputs used by the job worker in the manufacture of job work goods under N/N. 214/86-C.E. dated 25.03.86 which is cleared without payment of duty back to the supplier of raw material? Held that: - As per the said notification, the main condition is that on the job work goods the principal manufacturer is under legal obligation to discharge the excise duty. Therefore the goods manufactured by the job worker can not be treated as exempted goods, consequently cenvat credit on the inputs used in such job work goods can not be disallowed - credit allowed - appeal dismissed - decided against Revenue.
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