https://www.taxtmi.com/caselaws?id=325987 Cenvat credit under Rule 4(5)(a) was upheld for inputs, partially processed inputs and capital goods sent to a job-worker and received back within 180 days, because the challans and record established compliance with the prescribed movement and return requirements. Credit on inputs sent directly to the job-worker was held inadmissible where no challans or other evidence proved dispatch under the rule or receipt back within the stipulated period. The demand was therefore sustained only for that category, and the penalty was set aside. en-us Thu, 19 Nov 2015 00:00:00 +0530 Mon, 04 Apr 2016 08:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325987 Cenvat credit under Rule 4(5)(a) was upheld for inputs, partially processed inputs and capital goods sent to a job-worker and received back within 180 days, because the challans and record established compliance with the prescribed movement and return requirements. Credit on inputs sent directly to the job-worker was held inadmissible where no challans or other evidence proved dispatch under the rule or receipt back within the stipulated period. The demand was therefore sustained only for that category, and the penalty was set aside. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325987