Principal manufacturer can claim credit of duty paid on intermediate goods if job-worker forget to c

Cenvat Credit : There is no condition that for availing facility of rule 4(5)(a) of CENVAT Credit Rules, 2004, job-worker should avail full duty exemption under Notification No. 214/86-C.E.; hence, where job-worker foregoes exemption, duty paid on intermediate goods is eligible for credit in hands of principal manufacturer.