https://www.taxtmi.com/caselaws?id=154892 Cenvat credit on capital goods was held admissible where the supplier had paid duty through supplementary invoices after the goods were first sent under job work challans. The analysis applied Rule 4(5)(a), which permits movement of capital goods to a job worker and recognises reversal and re-credit if the goods are not returned within the prescribed period, together with Rules 3(4) and 3(5), under which duty paid on removal as such is treated as creditable. Credit could not be denied merely because the initial movement was under job work documentation, and the demand, interest, and penalties were stated to be unsustainable. en-us Tue, 17 Nov 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154892 Cenvat credit on capital goods was held admissible where the supplier had paid duty through supplementary invoices after the goods were first sent under job work challans. The analysis applied Rule 4(5)(a), which permits movement of capital goods to a job worker and recognises reversal and re-credit if the goods are not returned within the prescribed period, together with Rules 3(4) and 3(5), under which duty paid on removal as such is treated as creditable. Credit could not be denied merely because the initial movement was under job work documentation, and the demand, interest, and penalties were stated to be unsustainable. Case-Laws Central Excise Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154892