https://www.taxtmi.com/caselaws?id=235592 CENVAT credit was admissible on inputs sent directly to a job worker for processing where the job work challans and supporting records showed dispatch and receipt back of the processed goods within the prescribed framework. Rule 4(5)(a) of the Cenvat Credit Rules, 2004 was applied on the basis that the goods were admittedly sent for job work and duly correlated on return, so a timing mismatch in the accounting entry for credit did not by itself justify denial. The denial of credit was therefore unsustainable and relief was allowed to the assessee. en-us Thu, 13 Jun 2013 00:00:00 +0530 Mon, 30 Dec 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235592 CENVAT credit was admissible on inputs sent directly to a job worker for processing where the job work challans and supporting records showed dispatch and receipt back of the processed goods within the prescribed framework. Rule 4(5)(a) of the Cenvat Credit Rules, 2004 was applied on the basis that the goods were admittedly sent for job work and duly correlated on return, so a timing mismatch in the accounting entry for credit did not by itself justify denial. The denial of credit was therefore unsustainable and relief was allowed to the assessee. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235592