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of <h1>Manufacturer can claim credit for returned goods by job worker under Rule 57F(3)(a)(iii). Tribunal dismisses appeal.</h1> The Appellate Tribunal CESTAT, Mumbai upheld that a manufacturer is entitled to take credit in the personal ledger account for debits on goods returned by ... Modvat/Cenvat - Inputs sent to job worker for processing The Appellate Tribunal CESTAT, Mumbai ruled that a manufacturer could take credit in the personal ledger account for debits made when goods are returned by a job worker, as enabled by Rule 57F(3)(a)(iii). The Tribunal dismissed the appeal, affirming that the manufacturer's action was in accordance with the prescribed procedures.
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