Goods cleared on job-work basis can't be considered as exempted goods; Cenvat Rule 6 inapplicable th

Cenvat Credit : Goods cleared without payment of duty on job work basis under Notification 214/86-C.E., dated 25-3-1986 cannot be considered as 'exempted goods' and therefore, job-worker is entitled to credit of inputs used therein and rule 6 of CENVAT Credit Rules, 2004 cannot be invoked to demand reversal/payment