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2017 (12) TMI 1308 - AT - Central ExciseCENVAT credit - denial on the premise that the appellant is a job worker and working under N/N. 214/86-CE dated 25/03/1986 as they are not required to pay duty on the goods manufactured by them on job work basis, therefore, in terms of Rule 6 (1) of CCR, 2004, credit not allowed - Held that: - It is admitted fact that the goods manufactured by the appellant are not exempted goods, but being a job worker, the appellant is not required to pay duty therefore it cannot be said the goods manufactured by the appellant are exempted goods - Cenvat credit cannot be denied to the appellant in terms of Rule 6 (1) of CCR, 2004 - appeal allowed - decided in favor of appellant.
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