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2019 (6) TMI 1491 - AT - Central ExciseCENVAT Credit - capital goods exclusively used for the manufacture of goods on job work basis availing the benefit of N/N. 214/86-CE - credit denied on the ground that the goods manufactured by the job workers are exempted under N/N. 214/86-CE. - HELD THAT:- Issue decided in the case of GARUDA COTEX SHADES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SURAT [2013 (4) TMI 619 - CESTAT, AHMEDABAD] where it was held that If the job work is considered as non-exempted and the CENVAT credit is allowed on the inputs which are used on such job work items, there are no valid reason to deny the CENVAT credit of Central Excise duty paid on capital goods, which were received by the appellant during the relevant period and used in the manufacturing of very same job worked goods. Penalties set aside - appeal allowed - decided in favor of appellant.
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