https://www.taxtmi.com/caselaws?id=328092 Where the factual sequence shows a continuous manufacturing chain through job work, prior reversal of credit, and later testing and packing before export, CENVAT credit remains admissible. The assessee had received inputs, manufactured castings, routed them through machining and other job workers, and cleared the final goods after duty-paid movements without claiming credit twice. The court treated the later testing and packing as part of the same manufacturing process and upheld the Tribunal's view that entitlement to credit was not broken by the final export stage. The Revenue's challenge therefore failed and the assessee's credit claim was sustained. en-us Fri, 15 Apr 2016 00:00:00 +0530 Tue, 08 Nov 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328092 Where the factual sequence shows a continuous manufacturing chain through job work, prior reversal of credit, and later testing and packing before export, CENVAT credit remains admissible. The assessee had received inputs, manufactured castings, routed them through machining and other job workers, and cleared the final goods after duty-paid movements without claiming credit twice. The court treated the later testing and packing as part of the same manufacturing process and upheld the Tribunal's view that entitlement to credit was not broken by the final export stage. The Revenue's challenge therefore failed and the assessee's credit claim was sustained. Case-Laws Central Excise Fri, 15 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328092