TaxTMI 
TaxTMI 
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
CENVAT Credit on material directly sent for Job work
03 Jan 2015 
10 Replies 
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CENVAT credit timing: claimable on receipt from job worker if first claimed within statutory time limits and return conditions met.
CENVAT credit is claimable only when processed or intermediate goods sent to a job worker are received into the manufacturer's or provider's premises; if inputs are not returned within the prescribed period the manufacturer/provider must pay an amount equivalent to the credit taken but may re credit that amount upon later receipt. A separate statutory time limit for first time availment requires the initial claim to be made within the prescribed period after the supplier's document, while the time limit does not bar subsequent re credit once conditions for re credit are met. (AI Summary)
CENVAT credit is claimable only when processed or intermediate goods sent to a job worker are received into the manufacturer's or provider's premises; if inputs are not returned within the prescribed period the manufacturer/provider must pay an amount equivalent to the credit taken but may re credit that amount upon later receipt. A separate statutory time limit for first time availment requires the initial claim to be made within the prescribed period after the supplier's document, while the time limit does not bar subsequent re credit once conditions for re credit are met. (AI Summary)