https://www.taxtmi.com/caselaws?id=127953 Cenvat credit was held admissible where duty-paid inputs were sent directly to a job worker under the applicable circular procedure, the resultant goods were manufactured and exported under bond, and the jurisdictional excise officers had granted permission. Direct receipt of inputs in the assessee's factory was not required, and the fact that finished goods were cleared from the job worker's premises did not by itself justify denial of credit. Non-intimation to the department was treated as a technical lapse rather than a substantive breach. As the credit was allowable, the demand for duty, interest and penalty also could not be sustained. en-us Wed, 17 Jun 2009 00:00:00 +0530 Mon, 25 Mar 2013 11:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127953 Cenvat credit was held admissible where duty-paid inputs were sent directly to a job worker under the applicable circular procedure, the resultant goods were manufactured and exported under bond, and the jurisdictional excise officers had granted permission. Direct receipt of inputs in the assessee's factory was not required, and the fact that finished goods were cleared from the job worker's premises did not by itself justify denial of credit. Non-intimation to the department was treated as a technical lapse rather than a substantive breach. As the credit was allowable, the demand for duty, interest and penalty also could not be sustained. Case-Laws Central Excise Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127953