https://www.taxtmi.com/caselaws?id=264857 The Tribunal ruled in favor of the appellant, allowing them to take Cenvat credit and setting aside the order that denied the credit. The Tribunal found that the appellant had sent goods directly to a job worker for processing, as evidenced by invoices raised in the appellant's name and job worker's invoices reflecting job work charges, not sale of goods. The Tribunal emphasized the distinct product resulting from processing and criticized the Revenue's lack of verification. The decision underscored the need for proper verification and adherence to procedural requirements before denying Cenvat credit. en-us Tue, 03 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264857 The Tribunal ruled in favor of the appellant, allowing them to take Cenvat credit and setting aside the order that denied the credit. The Tribunal found that the appellant had sent goods directly to a job worker for processing, as evidenced by invoices raised in the appellant's name and job worker's invoices reflecting job work charges, not sale of goods. The Tribunal emphasized the distinct product resulting from processing and criticized the Revenue's lack of verification. The decision underscored the need for proper verification and adherence to procedural requirements before denying Cenvat credit. Case-Laws Central Excise Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264857