https://www.taxtmi.com/caselaws?id=267437 Cenvat credit on imported fitments sent to a job worker under Rule 4(5)(a) was admissible where the fitments were used in manufacturing export goods and the finished products were exported on behalf of the appellant. The movement of inputs, their use in the export product, and the export documentation were undisputed. The fact that export took place from the job worker's premises was held immaterial because the goods were completed and exported for the appellant's account. Denial of credit only on that ground was not justified, and the credit was held admissible. en-us Tue, 02 Jun 2015 00:00:00 +0530 Thu, 04 Feb 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267437 Cenvat credit on imported fitments sent to a job worker under Rule 4(5)(a) was admissible where the fitments were used in manufacturing export goods and the finished products were exported on behalf of the appellant. The movement of inputs, their use in the export product, and the export documentation were undisputed. The fact that export took place from the job worker's premises was held immaterial because the goods were completed and exported for the appellant's account. Denial of credit only on that ground was not justified, and the credit was held admissible. Case-Laws Central Excise Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267437