https://www.taxtmi.com/caselaws?id=123239 Excise credit for inputs sent directly to job workers and returned as intermediate products should not be denied solely because credit was taken after a revised procedural time-limit during the immediate transition following an amendment. Where duty payment, material use and supporting documentation are undisputed, and substantive credit conditions are met, rigid enforcement of the altered limitation period may improperly defeat entitlement. Credit remains admissible in such transitional circumstances, with denial of credit unsustainable and consequential relief available. en-us Tue, 29 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123239 Excise credit for inputs sent directly to job workers and returned as intermediate products should not be denied solely because credit was taken after a revised procedural time-limit during the immediate transition following an amendment. Where duty payment, material use and supporting documentation are undisputed, and substantive credit conditions are met, rigid enforcement of the altered limitation period may improperly defeat entitlement. Credit remains admissible in such transitional circumstances, with denial of credit unsustainable and consequential relief available. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123239