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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Cenvat credit - duty paid job work - whether the denial of ...


Cenvat credit denial u/r 4(5)(a) is unjustified; job worker's duty payment doesn't disqualify principal manufacturer.

November 28, 2016

Case Laws     Central Excise     AT

Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004, hence was not supposed to pay the duty, is justified? - Held No - AT

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