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2020 (10) TMI 756 - AT - Central ExciseCENVAT Credit - inputs procured by themselves and used in the manufacture of job work goods and cleared under Notification No. 214/86-CE dated 25.03.1986 - credit denied on the ground that goods manufactured on job work basis, wherein the subject inputs were used, have been cleared under Notification No. 214/86-CE, without payment of excise duty - HELD THAT:- The issue is no longer res-integra as in various judgments including the judgments in the appellant’s own case, BANCO ALUMINIUM LTD VERSUS C.C.E. & S.T., VADODARA-I [2019 (7) TMI 1691 - CESTAT AHMEDABAD] this Tribunal has held that inputs used in the manufacture of job work goods, under Notification No. 214/86-CE dated 25.03.1986, particularly by virtue of specific provision under Rule 3(1), in the appellant’s own case, the Tribunal held that even though the job work goods are exempted under notification 214/86-CE, the credit is allowed. CENVAT credit allowed - appeal allowed - decided in favor of appellant.
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