https://www.taxtmi.com/caselaws?id=155267 Cenvat credit on inputs sent under job-work challans was not required to be reversed where the inputs were processed into PCB assemblies, returned to the manufacturer on payment of duty, and used in the final product. The duty paid by the job worker on the value attributable to the supplied inputs did not change the character of the movement as job work. In that setting, the manufacturer remained entitled to credit on the inputs and on the duty paid on the processed goods, and any reversal under Rule 3(5) would be offset by credit under Rule 3(6). The demand was therefore revenue neutral and unsustainable. en-us Wed, 07 Oct 2009 00:00:00 +0530 Mon, 02 Sep 2013 17:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155267 Cenvat credit on inputs sent under job-work challans was not required to be reversed where the inputs were processed into PCB assemblies, returned to the manufacturer on payment of duty, and used in the final product. The duty paid by the job worker on the value attributable to the supplied inputs did not change the character of the movement as job work. In that setting, the manufacturer remained entitled to credit on the inputs and on the duty paid on the processed goods, and any reversal under Rule 3(5) would be offset by credit under Rule 3(6). The demand was therefore revenue neutral and unsustainable. Case-Laws Central Excise Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155267