https://www.taxtmi.com/caselaws?id=3515 CENVAT credit under the textile job-work scheme was upheld where fabrics were procured in the manufacturer's name, retained at the job worker's premises, converted into garments, and exported in the manufacturer's name. The document states that physical receipt or processing by the manufacturer was not necessary when the Rule 12B export mechanism was satisfied. A procedural objection based on the document requirement under Rule 12B was rejected because there was no relevant movement of goods and no shown prejudice. The accounts-based challenge also failed because aggregate purchase and consumption figures did not establish non-receipt of inputs or improper availment of credit, and the consequential recovery demand could not stand. 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=3515 CENVAT credit under the textile job-work scheme was upheld where fabrics were procured in the manufacturer's name, retained at the job worker's premises, converted into garments, and exported in the manufacturer's name. The document states that physical receipt or processing by the manufacturer was not necessary when the Rule 12B export mechanism was satisfied. A procedural objection based on the document requirement under Rule 12B was rejected because there was no relevant movement of goods and no shown prejudice. The accounts-based challenge also failed because aggregate purchase and consumption figures did not establish non-receipt of inputs or improper availment of credit, and the consequential recovery demand could not stand. Case-Laws Central Excise Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3515