2010 (7) TMI 344

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..... ; Shri S. Kandasamy, Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order]. - The assessees herein who are manufacturers of textile machinery parts sent Cenvat-credited raw materials/inputs/semi-finished goods to certain job workers by following prescribed procedure. Certain inputs were put into the stream of manufacture by the job workers but found to be defectiv .....

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..... that the inputs became damaged or defective during process. The CENVAT Credit Rules do not contain any provision for reversal of credit if inputs get damaged in the course of manufacturing process. The question of reversal of credit arises only if the inputs became defective even before put to use. In these circumstances, the fact that the assessees collected an amount from the job workers by rais .....

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