https://www.taxtmi.com/forum/issue?id=777 Cenvat credit on inputs and component parts dispatched directly to a jobworker is allowable, but the credit is available to the principal only upon receipt of those inputs at the principal's factory; mere direct receipt at the jobworker's premises does not permit availing input credit in the absence of receipt in the normal course. It is advisable to raise returnable delivery challans noting direct receipt at the jobworker location to document the movement and preserve credit eligibility. en-us Sat, 10 May 2008 14:41:47 +0530 Thu, 23 Jan 2025 15:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=777 Cenvat credit on inputs and component parts dispatched directly to a jobworker is allowable, but the credit is available to the principal only upon receipt of those inputs at the principal's factory; mere direct receipt at the jobworker's premises does not permit availing input credit in the absence of receipt in the normal course. It is advisable to raise returnable delivery challans noting direct receipt at the jobworker location to document the movement and preserve credit eligibility. Discussion-Forum Service Tax Sat, 10 May 2008 14:41:47 +0530 https://www.taxtmi.com/forum/issue?id=777