https://www.taxtmi.com/caselaws?id=117458 Modvat/Cenvat credit could not be denied merely because manufacture was carried out through job workers from premises other than the assessee's own factory and without plant and machinery at its registered premises. The term "manufacturer" under Section 2(f) of the Central Excise Act, 1944 is wide enough to include a person who gets goods manufactured on his own account through hired labour or otherwise. As the assessee held excise registration, had departmental permission to operate from the job worker's premises, and used the credit for duty payment without any shown revenue loss, the denial of credit was unsustainable and was set aside. en-us Fri, 17 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117458 Modvat/Cenvat credit could not be denied merely because manufacture was carried out through job workers from premises other than the assessee's own factory and without plant and machinery at its registered premises. The term "manufacturer" under Section 2(f) of the Central Excise Act, 1944 is wide enough to include a person who gets goods manufactured on his own account through hired labour or otherwise. As the assessee held excise registration, had departmental permission to operate from the job worker's premises, and used the credit for duty payment without any shown revenue loss, the denial of credit was unsustainable and was set aside. Case-Laws Central Excise Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117458