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2018 (9) TMI 160 - AT - Central ExciseWhether the demand under Rule 6 is sustainable in case CENVAT credit is availed in respect of input, input services and capital goods against the manufacturing of goods on job work basis under Notification No. 214/86-CE dated 25/03/1986? Held that:- Even as per explanation of Rule 3 of Cenvat Credit Rules, 2004, there is specific provision that even though goods are manufactured under Notification No. 214/86-CE and no duty is paid by job worker, job worker is allowed to avail the cenvat credit. Demand do not sustain - appeal allowed - decided in favor of appellant.
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