https://www.taxtmi.com/caselaws?id=209142 The Appellate Tribunal in Kolkata upheld the Commissioner's decision allowing credit to a job-worker for inputs received. The Tribunal found that the job-worker's procurement of goods, as opposed to purchasing them, did not preclude eligibility for credit under the CENVAT Credit Rules. Relying on a previous case, the Tribunal determined that 'procured' encompassed the concept of 'purchased,' thus permitting credit for duty paid inputs. With no High Court order reversing the Tribunal's decision and the undisputed duty paid nature of the inputs, the Tribunal dismissed the Revenue's appeal. Judges Shri S.S. Kang and Shri M. Veeraiyan presided over the judgment. en-us Wed, 23 Mar 2011 00:00:00 +0530 Mon, 29 Jul 2013 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209142 The Appellate Tribunal in Kolkata upheld the Commissioner's decision allowing credit to a job-worker for inputs received. The Tribunal found that the job-worker's procurement of goods, as opposed to purchasing them, did not preclude eligibility for credit under the CENVAT Credit Rules. Relying on a previous case, the Tribunal determined that 'procured' encompassed the concept of 'purchased,' thus permitting credit for duty paid inputs. With no High Court order reversing the Tribunal's decision and the undisputed duty paid nature of the inputs, the Tribunal dismissed the Revenue's appeal. Judges Shri S.S. Kang and Shri M. Veeraiyan presided over the judgment. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209142