https://www.taxtmi.com/forum/issue?id=2600 Rule 4(5)(a) permits sending inputs or capital goods to a job worker for processing, testing, repair, re conditioning or manufacture of intermediate goods and still claim Cenvat credit, but does not authorize removal for a "trial purpose." If the recipient is not excise registered, the compliant practice is to remove the goods on an excise invoice with duty payment, allow return on challan referencing that invoice after testing or processing, and then take Cenvat credit on the assessee's invoice upon receipt. en-us Wed, 05 Jan 2011 14:03:54 +0530 Thu, 23 Jan 2025 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2600 Rule 4(5)(a) permits sending inputs or capital goods to a job worker for processing, testing, repair, re conditioning or manufacture of intermediate goods and still claim Cenvat credit, but does not authorize removal for a "trial purpose." If the recipient is not excise registered, the compliant practice is to remove the goods on an excise invoice with duty payment, allow return on challan referencing that invoice after testing or processing, and then take Cenvat credit on the assessee's invoice upon receipt. Discussion-Forum Central Excise Wed, 05 Jan 2011 14:03:54 +0530 https://www.taxtmi.com/forum/issue?id=2600