https://www.taxtmi.com/caselaws?id=83207 Prior permission under Rule 57F(2) for direct supply of inputs to a job-worker, coupled with full disclosure of the arrangement and waste treatment, supports retention of Modvat credit. Direct removal to the job-worker's premises is permissible where the authority approves the arrangement and applicable conditions are met; it does not by itself require credit reversal. A revised declaration identifying Hydrated Lime as an input remains effective despite later departmental acknowledgement. Where material facts, including job work and waste handling, are disclosed, suppression is absent and the extended limitation period cannot support a duty demand or penalty. en-us Tue, 01 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83207 Prior permission under Rule 57F(2) for direct supply of inputs to a job-worker, coupled with full disclosure of the arrangement and waste treatment, supports retention of Modvat credit. Direct removal to the job-worker's premises is permissible where the authority approves the arrangement and applicable conditions are met; it does not by itself require credit reversal. A revised declaration identifying Hydrated Lime as an input remains effective despite later departmental acknowledgement. Where material facts, including job work and waste handling, are disclosed, suppression is absent and the extended limitation period cannot support a duty demand or penalty. Case-Laws Central Excise Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83207