https://www.taxtmi.com/caselaws?id=83198 Modvat credit cannot be denied solely because the recipient is described as a job worker if the inputs are received under duty-paid gate passes and the scheme conditions are otherwise satisfied. Duty payment was not in dispute, and there was no objection to receipt, coverage, or utilisation of the inputs and resultant outputs under the Modvat framework. The decisive factor was compliance with the prescribed Modvat requirements, which was found to exist, making the job-worker description legally irrelevant for denial of credit. en-us Fri, 11 Feb 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83198 Modvat credit cannot be denied solely because the recipient is described as a job worker if the inputs are received under duty-paid gate passes and the scheme conditions are otherwise satisfied. Duty payment was not in dispute, and there was no objection to receipt, coverage, or utilisation of the inputs and resultant outputs under the Modvat framework. The decisive factor was compliance with the prescribed Modvat requirements, which was found to exist, making the job-worker description legally irrelevant for denial of credit. Case-Laws Central Excise Fri, 11 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83198