https://www.taxtmi.com/caselaws?id=119200 Cenvat credit was treated as admissible to a principal manufacturer on duty-paid processed fabrics received back from a job worker, where the goods were sent under Rule 12B of the Central Excise Rules, 2002 and returned under regular invoices under Rule 11. The credit requirement was satisfied because the processed fabrics were received duty paid and used in manufacture of the final product. An objection that the job worker's duty payment was unauthorised did not defeat credit, as collection without authority of law is inconsistent with Article 265 and the duty had been reflected in the invoices. Any refund issue would still be subject to unjust enrichment. en-us Fri, 02 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119200 Cenvat credit was treated as admissible to a principal manufacturer on duty-paid processed fabrics received back from a job worker, where the goods were sent under Rule 12B of the Central Excise Rules, 2002 and returned under regular invoices under Rule 11. The credit requirement was satisfied because the processed fabrics were received duty paid and used in manufacture of the final product. An objection that the job worker's duty payment was unauthorised did not defeat credit, as collection without authority of law is inconsistent with Article 265 and the duty had been reflected in the invoices. Any refund issue would still be subject to unjust enrichment. Case-Laws Central Excise Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119200