https://www.taxtmi.com/caselaws?id=266669 Rule 9A(1) of the CENVAT Credit Rules, 2002 permits availment of Cenvat credit on the basis of documentary evidence establishing entitlement, and the formula-based restriction in Notification No. 35/2003 is not applicable where such documents exist. The text also notes that credit relating to stock remaining with a job worker was treated as eligible under the rule, which answered the objection of excess credit in favour of the assessee and supported sustaining the credit claim. en-us Tue, 25 Mar 2014 00:00:00 +0530 Thu, 22 Oct 2015 20:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266669 Rule 9A(1) of the CENVAT Credit Rules, 2002 permits availment of Cenvat credit on the basis of documentary evidence establishing entitlement, and the formula-based restriction in Notification No. 35/2003 is not applicable where such documents exist. The text also notes that credit relating to stock remaining with a job worker was treated as eligible under the rule, which answered the objection of excess credit in favour of the assessee and supported sustaining the credit claim. Case-Laws Central Excise Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266669