TaxTMI 
TaxTMI 
Cenvat credit on Jobwork
20 Jul 2010 
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Cenvat credit reversal required where job-worker consumes inputs in job work for an EOU because returns are not clearances.
Because dispatches by a DTA job-worker back to an EOU are returns/removals of goods received for job work and not clearances covered by Rule 6(6), the job-worker who consumes inputs in the job-work process must reverse the Cenvat credit attributable to those inputs. (AI Summary)
Because dispatches by a DTA job-worker back to an EOU are returns/removals of goods received for job work and not clearances covered by Rule 6(6), the job-worker who consumes inputs in the job-work process must reverse the Cenvat credit attributable to those inputs. (AI Summary)
Can a asseesee avail the cenvat credit on the some raw material used by themself for job work of Export Oriented unit . As per rule 6(6) of cenvat Credit rule no need to reverse the credit of clearance to EOU. Please give your opinion with relevant rule , notification and case law at the earliest