https://www.taxtmi.com/caselaws?id=119303 Credit of duty on inputs sent to a job worker could not be denied merely because they were received back after the prescribed 180-day period, where the delay was only 5 to 27 days. The rule on return of inputs after job work had to be read with the allied MODVAT provisions on reversal and re-credit, and the decisive factor was that the inputs were ultimately received back in full and used in manufacture. On that construction, a short delay in return did not defeat entitlement to credit, and the credit was allowable to the assessee. en-us Thu, 21 Oct 2004 00:00:00 +0530 Tue, 10 Jul 2012 12:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119303 Credit of duty on inputs sent to a job worker could not be denied merely because they were received back after the prescribed 180-day period, where the delay was only 5 to 27 days. The rule on return of inputs after job work had to be read with the allied MODVAT provisions on reversal and re-credit, and the decisive factor was that the inputs were ultimately received back in full and used in manufacture. On that construction, a short delay in return did not defeat entitlement to credit, and the credit was allowable to the assessee. Case-Laws Central Excise Thu, 21 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119303