https://www.taxtmi.com/caselaws?id=204058 CENVAT credit reversal was held to be unwarranted where coating powder and metal parts were sent to a job worker, the debit note was issued only for accounting purposes, no payment was received from the job worker, and the goods were returned within 180 days under Rule 4(5)(a) of the CENVAT Credit Rules, 2004. The department relied on an assumption of supply on payment, but the record included the job worker's confirmation that no charges were paid and no contrary verification was produced. On that factual basis, no breach of the CENVAT Credit Rules was established and the demand was set aside. en-us Fri, 18 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204058 CENVAT credit reversal was held to be unwarranted where coating powder and metal parts were sent to a job worker, the debit note was issued only for accounting purposes, no payment was received from the job worker, and the goods were returned within 180 days under Rule 4(5)(a) of the CENVAT Credit Rules, 2004. The department relied on an assumption of supply on payment, but the record included the job worker's confirmation that no charges were paid and no contrary verification was produced. On that factual basis, no breach of the CENVAT Credit Rules was established and the demand was set aside. Case-Laws Central Excise Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204058