https://www.taxtmi.com/caselaws?id=115918 Cenvat credit on inputs and packing material cannot be denied merely because the goods were not purchased by the appellant, where duty-paid materials were received under invoices in the appellant's name and used in manufacture of the final product. The decisive consideration is receipt and use of the inputs for manufacture, not the form of the procurement transaction. On that basis, credit was held admissible to the job worker engaged in repacking lubricating oil on behalf of the principal manufacturer. en-us Mon, 07 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 16:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115918 Cenvat credit on inputs and packing material cannot be denied merely because the goods were not purchased by the appellant, where duty-paid materials were received under invoices in the appellant's name and used in manufacture of the final product. The decisive consideration is receipt and use of the inputs for manufacture, not the form of the procurement transaction. On that basis, credit was held admissible to the job worker engaged in repacking lubricating oil on behalf of the principal manufacturer. Case-Laws Central Excise Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115918