https://www.taxtmi.com/caselaws?id=115765 Deemed Modvat credit on gray fabrics cannot be denied merely because the goods were sent to a job worker for processing. Where the facts showed that duty had in fact been charged from the job worker during the processing of the goods, the condition for denying credit was not met. The appellate order allowing the credit was therefore sustained, and the Revenue's challenge failed. The principle stated is that job work by itself does not justify disallowance of deemed credit when duty has been levied in the course of processing. en-us Mon, 01 Nov 2004 00:00:00 +0530 Fri, 01 Jun 2012 17:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115765 Deemed Modvat credit on gray fabrics cannot be denied merely because the goods were sent to a job worker for processing. Where the facts showed that duty had in fact been charged from the job worker during the processing of the goods, the condition for denying credit was not met. The appellate order allowing the credit was therefore sustained, and the Revenue's challenge failed. The principle stated is that job work by itself does not justify disallowance of deemed credit when duty has been levied in the course of processing. Case-Laws Central Excise Mon, 01 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115765