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2018 (6) TMI 1420 - AT - Central ExciseCENVAT credit - Rule 6(3) of CCR 2004 - Job-work - whether the respondents are required to pay an amount under Rule 6(3) of CCRR 2004 in the fact that the respondents are working as job worker under N/N. 214/86-CE dated 25.03.1986? - Held that:- As per 3rd Proviso to Rule 3(1), Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is admissible. Therefore, Rule 6(3) shall not apply in the present case. Reliance placed in the case of STERLITE INDUSTRIES (I) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2004 (12) TMI 108 - CESTAT, MUMBAI], where it was held that Modvat credit of duty paid on the inputs used in the manufacture of final product cleared without payment of duty for further utilisation in the manufacture of final product, which are cleared on payment of duty by the principal manufacturer, would not be hit by provision of Rule 57C. Appeal dismissed - decided against Revenue.
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