https://www.taxtmi.com/caselaws?id=246587 The Tribunal ruled in favor of the appellant, a manufacturer of insecticides, regarding the eligibility of Cenvat credit for inputs sent directly to a job worker's premises. The Tribunal found that Rule 4(6) does not require inputs to be received in the factory for clearing finished goods from the job worker's premises. As there were no allegations of illicit diversion of inputs by the job worker, the requirement of pre-deposit was waived, and recovery stayed pending appeal. The decision emphasized the importance of rule interpretation and compliance with permission conditions for availing Cenvat credit. en-us Tue, 04 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246587 The Tribunal ruled in favor of the appellant, a manufacturer of insecticides, regarding the eligibility of Cenvat credit for inputs sent directly to a job worker's premises. The Tribunal found that Rule 4(6) does not require inputs to be received in the factory for clearing finished goods from the job worker's premises. As there were no allegations of illicit diversion of inputs by the job worker, the requirement of pre-deposit was waived, and recovery stayed pending appeal. The decision emphasized the importance of rule interpretation and compliance with permission conditions for availing Cenvat credit. Case-Laws Central Excise Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246587