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2011 (1) TMI 3 - HC - Central ExciseJob Work - Cenvat - Exemption notification no. 214/86 - Held that: - While there is no dispute that under Rule 6(1) of the Rules, Cenvat Credit cannot be availed in respect of inputs used in manufacture of exempted goods, the same has to be read with the notification - availing of Cenvat Credit is permissible by job worker, subject to the final manufacturer paying the duty - Decision of apex court in the matter of CCE v. Hindustan Sanitaryware and Industries (2002 -TMI - 46329 - SUPREME COURT), CCE v. Ballarpur Industries Ltd. (2007 -TMI - 1670 - SUPREME COURT) and Escorts v. CCE (2004 -TMI - 47028 - SUPREME COURT) followed
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