https://www.taxtmi.com/caselaws?id=1532 Cenvat credit on capital goods sent to a job worker remained valid under Rule 4(5)(a) of the Cenvat Credit Rules, 2002, which permits such movement for processing while preserving credit entitlement. The Board circular also recognised dispatch of capital goods to the job worker's premises. As the credit was reversed within the 180-day period permitted by the rule, the delayed reversal did not create interest liability. The assessee was therefore entitled to refund of the interest paid. en-us Wed, 11 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1532 Cenvat credit on capital goods sent to a job worker remained valid under Rule 4(5)(a) of the Cenvat Credit Rules, 2002, which permits such movement for processing while preserving credit entitlement. The Board circular also recognised dispatch of capital goods to the job worker's premises. As the credit was reversed within the 180-day period permitted by the rule, the delayed reversal did not create interest liability. The assessee was therefore entitled to refund of the interest paid. Case-Laws Central Excise Wed, 11 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1532