Credit of duty on inputs: allowed where intermediate goods under job work exemption are accompanied by documentary proof of duty payment. Credit of duty is allowed for specified inputs used to manufacture intermediate products that are used in or in relation to the manufacture of specified final products, subject to conditions: the intermediate products must be produced as job work with the job work exemption availed, and the intermediate products received by the final product manufacturer must be accompanied by prescribed documentary evidence evidencing payment of duty on the inputs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Credit of duty on inputs: allowed where intermediate goods under job work exemption are accompanied by documentary proof of duty payment.
Credit of duty is allowed for specified inputs used to manufacture intermediate products that are used in or in relation to the manufacture of specified final products, subject to conditions: the intermediate products must be produced as job work with the job work exemption availed, and the intermediate products received by the final product manufacturer must be accompanied by prescribed documentary evidence evidencing payment of duty on the inputs.
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