https://www.taxtmi.com/caselaws?id=234755 MODVAT credit was held admissible where duty-paid inputs were sent directly to a job-worker, the duty-paying documents were entered in RG 23A Part I within the prescribed period, and RG 23A Part II credit was taken only after the processed inputs were received back. The Tribunal treated Rule 57G as satisfied by valid entry of the inputs in RG 23A Part I and rejected the argument that physical receipt in the factory was necessary before credit could be allowed in such job-work arrangements. Following a consistent line of authority, and despite consideration of the Board circular, the denial of credit was found unsustainable. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 16 Aug 2013 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234755 MODVAT credit was held admissible where duty-paid inputs were sent directly to a job-worker, the duty-paying documents were entered in RG 23A Part I within the prescribed period, and RG 23A Part II credit was taken only after the processed inputs were received back. The Tribunal treated Rule 57G as satisfied by valid entry of the inputs in RG 23A Part I and rejected the argument that physical receipt in the factory was necessary before credit could be allowed in such job-work arrangements. Following a consistent line of authority, and despite consideration of the Board circular, the denial of credit was found unsustainable. Case-Laws Central Excise Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234755