https://www.taxtmi.com/caselaws?id=250621 Goods sent to a job worker under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 and duty paid by the job worker on the processed goods were treated as revenue neutral where the principal manufacturer claimed credit of that duty. Credit was held admissible even though the duty may not have been payable, and an earlier Tribunal decision on an identical arrangement supported the same view. On that basis, waiver of pre-deposit was granted and the stay applications were allowed in favour of the assessee. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 20 Aug 2014 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250621 Goods sent to a job worker under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 and duty paid by the job worker on the processed goods were treated as revenue neutral where the principal manufacturer claimed credit of that duty. Credit was held admissible even though the duty may not have been payable, and an earlier Tribunal decision on an identical arrangement supported the same view. On that basis, waiver of pre-deposit was granted and the stay applications were allowed in favour of the assessee. Case-Laws Central Excise Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250621