https://www.taxtmi.com/caselaws?id=3514 Rule 12B permits CENVAT credit where textile goods are manufactured through a job worker, and credit on duty-paid fabrics procured in the principal's name and retained at the job worker's premises for export garments was admissible. The credit could not be denied merely because the principal did not physically receive the inputs or itself carry out manufacturing, since the job-work arrangement complied with the operative scheme and the export clearances were made in the principal's name. A procedural objection based on document and movement requirements failed absent fraud or administrative prejudice. The alleged month-wise purchase-consumption discrepancy also did not establish excess credit or improper receipt of inputs, so denial and recovery were unsustainable and the refund claim for unutilised credit survived. en-us Fri, 12 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3514 Rule 12B permits CENVAT credit where textile goods are manufactured through a job worker, and credit on duty-paid fabrics procured in the principal's name and retained at the job worker's premises for export garments was admissible. The credit could not be denied merely because the principal did not physically receive the inputs or itself carry out manufacturing, since the job-work arrangement complied with the operative scheme and the export clearances were made in the principal's name. A procedural objection based on document and movement requirements failed absent fraud or administrative prejudice. The alleged month-wise purchase-consumption discrepancy also did not establish excess credit or improper receipt of inputs, so denial and recovery were unsustainable and the refund claim for unutilised credit survived. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3514