https://www.taxtmi.com/caselaws?id=328009 Duty paid on capital goods sent to a job worker was treated as eligible Cenvat credit in the recipient's hands, subject to the 180-day condition in Rule 4(5)(a) of the Cenvat Credit Rules, 2002. When the goods were not received back within that period, the manufacturer reversed the credit and issued revised invoices, and the credit was availed only once. On that basis, the essential conditions for credit were satisfied and the credit remained admissible. en-us Thu, 03 Mar 2016 00:00:00 +0530 Fri, 21 Oct 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328009 Duty paid on capital goods sent to a job worker was treated as eligible Cenvat credit in the recipient's hands, subject to the 180-day condition in Rule 4(5)(a) of the Cenvat Credit Rules, 2002. When the goods were not received back within that period, the manufacturer reversed the credit and issued revised invoices, and the credit was availed only once. On that basis, the essential conditions for credit were satisfied and the credit remained admissible. Case-Laws Central Excise Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328009