https://www.taxtmi.com/caselaws?id=117127 A manufacturer was entitled to Cenvat credit where inputs were cleared on payment of duty to a job worker, processed, received back under the relevant notification, and used in further manufacture. The only objection concerned the duty-paying document, but the manufacturer's own invoice was accepted as a valid document in these facts because duty payment and subsequent use of the inputs were undisputed. The department could not apply a different standard merely because the credit claim was based on the manufacturer's invoice. The credit was therefore admissible. en-us Wed, 19 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117127 A manufacturer was entitled to Cenvat credit where inputs were cleared on payment of duty to a job worker, processed, received back under the relevant notification, and used in further manufacture. The only objection concerned the duty-paying document, but the manufacturer's own invoice was accepted as a valid document in these facts because duty payment and subsequent use of the inputs were undisputed. The department could not apply a different standard merely because the credit claim was based on the manufacturer's invoice. The credit was therefore admissible. Case-Laws Central Excise Wed, 19 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117127