CENVAT Credit on material directly sent for Job work

[Pradeep Jain]

Dear Sir,

We do send raw- material directly sent for job worker ( our extended manufacturing arm, where service tax is exempt), whether we are entitled for cenvat claim immediately on receipt of material at job workers end?

Regards

Pradeep Jain

AI Summary

CENVAT Credit Claim: Eligibility upon Receiving Processed Goods Back at Factory within 180 Days under 2004 Rules A discussion on a forum addresses the issue of claiming CENVAT credit for materials sent directly to a job worker. A participant inquires about the eligibility to claim CENVAT credit upon receipt of materials at the job worker's premises. It is clarified that CENVAT credit is only admissible once the processed goods are received back at the factory premises, typically within 180 days. The discussion also touches on the rules and exceptions under CENVAT Credit Rules, 2004, and a circular clarifying the six-month time frame to claim credit initially, with provisions for re-credit in specific circumstances.