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2015 (11) TMI 367 - AT - Central ExciseDenial of refund claim - Reversal of CENVAT Credit - Non maintenance of separate accounts - exemption from payment of duty at job workers(Appellant) but in terms of Notification 214/86CE - Held that:- Goods which are cleared without payment of duty and on the payment of 8% under Rule 57-CC is manufactured as job work goods under Rule 57F (3) and under exemption notification No. 214/86 therefore Cenvat credit is not deniable on the input used in the manufacture of job work goods at the job worker s end. Though it is covered by Notification No. 214/86 but it is not exempted from payment of excise duty whereas it only temporary defers the excise duty liability for the reason that as per the condition of notification No. 214/86 principal is required to pay excise duty on the final product or if job work is removed as such therefore it cannot be said that job work goods cleared without payment of duty is exempted goods. - in case of input used in the job work goods manufactured and cleared under Notification 214/86-CE dated 25/3/1986, neither Cenvat Credit can be denied nor demand under Rule 57 CC can be made. - impugned order is set aside - Decided in favour of assessee.
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