https://www.taxtmi.com/forum/issue?id=5529 Direct dispatch of inputs to a job-worker is permitted, but cenvat credit cannot be availed until the principal receives the inputs back and records them (GRN). Movement and return should be documented by a returnable/excisable challan under the excise challan mechanism to validate transfers for job work and ensure credit is taken only upon lawful receipt. en-us Fri, 05 Apr 2013 11:33:02 +0530 Thu, 23 Jan 2025 15:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5529 Direct dispatch of inputs to a job-worker is permitted, but cenvat credit cannot be availed until the principal receives the inputs back and records them (GRN). Movement and return should be documented by a returnable/excisable challan under the excise challan mechanism to validate transfers for job work and ensure credit is taken only upon lawful receipt. Discussion-Forum Central Excise Fri, 05 Apr 2013 11:33:02 +0530 https://www.taxtmi.com/forum/issue?id=5529