Input Duty Credit Allowed by Mumbai CESTAT on Direct Inputs to Job Workers

The Appellate Tribunal CESTAT, Mumbai allowed the appeal, granting input duty credit to the appellants. The denial of credit was based on inputs being sent directly to job workers, but rules do not prohibit this. The appellants were found eligible for the credit, and lower authorities' orders were set aside.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal, granting input duty credit to the appellants. The denial of credit was based on inputs being sent directly to job workers, but rules do not prohibit this. The appellants were found eligible for the credit, and lower authorities' orders were set aside. (2004 (1) TMI 167 - CESTAT, MUMBAI)

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