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TMI Blog2010 (9) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the question of applying Rule 6 of the Cenvat Credit Rules does not arise - no basis for demanding duty by disallowing credit attributable to materials used by the job worker Notification No. 214/86 dated 25.3.1986 is a special kind of notification. It does not exempt the goods manufactured by the job worker unconditionally. It merely postpones the time of payment of duty and also shifts the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants have also undertaken manufacture on job work basis such galvanized steel pipes on the material received from principal manufacturer. The original authority holding that the appellants have used inputs like furnace oil, Greece and Hcl in the job work and cleared such final products without payment of duty to the persons who supplied the material held that in terms of Rule 6 of Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied to them. 5. Ld. SDR reiterates the findings and reasoning of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides and perused the record. 7. At the outset, it is to be noted that Notification No. 214/86 dated 25.3.1986 is a special kind of notification. It does not exempt the goods manufactured by the job worker unconditionally. It merely postpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l products cleared by job worker including the value of inputs supplied by the principal manufacturer. Apparently, the finding that they have not fulfilled the conditions of Notification 214/86 and the course of action adopted are found to contrary to each other. 9. In the given facts of the present case, the goods cleared by the appellants under 214/86 cannot be treated as exempted goods and, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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