https://www.taxtmi.com/caselaws?id=249580 The appellate authority upheld the Commissioner's decision, ruling in favor of the respondent regarding the entitlement to CENVAT credit on inputs sent to a job worker. The duty payment by the job worker did not preclude the respondent from claiming the credit, as the movement of inputs was authorized and properly recorded. The Tribunal rejected the Revenue's appeal, emphasizing the importance of compliance with statutory requirements and limiting the Revenue's ability to demand duty payments beyond the prescribed period. en-us Wed, 22 Jan 2014 00:00:00 +0530 Sat, 30 Aug 2014 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249580 The appellate authority upheld the Commissioner's decision, ruling in favor of the respondent regarding the entitlement to CENVAT credit on inputs sent to a job worker. The duty payment by the job worker did not preclude the respondent from claiming the credit, as the movement of inputs was authorized and properly recorded. The Tribunal rejected the Revenue's appeal, emphasizing the importance of compliance with statutory requirements and limiting the Revenue's ability to demand duty payments beyond the prescribed period. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249580