https://www.taxtmi.com/caselaws?id=154640 Cenvat credit is described as available where duty-paid inputs are sent only for intermediate processing by a job worker and are received back for use in manufacturing the final product. The text notes that credit under the Cenvat Rules extends to inputs used in or in relation to manufacture, including intermediate products processed on job work, and that denial based on the assessee not functioning as an independent texturiser was rejected. The decisive factors were duty-paid inputs, intermediate processing only, and final use in duty-paid goods; a narrow or technical construction was not applied when the substantive conditions were met. en-us Tue, 06 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154640 Cenvat credit is described as available where duty-paid inputs are sent only for intermediate processing by a job worker and are received back for use in manufacturing the final product. The text notes that credit under the Cenvat Rules extends to inputs used in or in relation to manufacture, including intermediate products processed on job work, and that denial based on the assessee not functioning as an independent texturiser was rejected. The decisive factors were duty-paid inputs, intermediate processing only, and final use in duty-paid goods; a narrow or technical construction was not applied when the substantive conditions were met. Case-Laws Central Excise Tue, 06 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154640