CENVAT credit entitlement clarified: payments treated as duty and inputs may be sent to job workers under conditions. The amendment revises invoice requirements under rule 11(2) to require serial numbering and specified particulars, adds an Explanation to rule 16 treating payments under that sub rule as CENVAT credit equivalent to duty paid by the manufacturer, and inserts rule 16A allowing removal of inputs to job workers for specified purposes subject to conditions set by the jurisdictional Commissioner of Central Excise.
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Provisions expressly mentioned in the judgment/order text.
CENVAT credit entitlement clarified: payments treated as duty and inputs may be sent to job workers under conditions.
The amendment revises invoice requirements under rule 11(2) to require serial numbering and specified particulars, adds an Explanation to rule 16 treating payments under that sub rule as CENVAT credit equivalent to duty paid by the manufacturer, and inserts rule 16A allowing removal of inputs to job workers for specified purposes subject to conditions set by the jurisdictional Commissioner of Central Excise.
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