https://www.taxtmi.com/caselaws?id=336623 A job worker manufacturing goods under a job-work arrangement may avail Cenvat credit on duty-paid furnace oil used in processing the job-worked goods, even where the final duty on clearance is paid by the principal manufacturer. The Tribunal applied the Larger Bench principle that credit is available on inputs used by the job worker in such manufacture. Because the credit was admissible and the movement of goods was disclosed through challans and records, denial of credit, invocation of the extended period and penalty were not sustainable. en-us Fri, 16 Dec 2016 00:00:00 +0530 Thu, 28 Sep 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336623 A job worker manufacturing goods under a job-work arrangement may avail Cenvat credit on duty-paid furnace oil used in processing the job-worked goods, even where the final duty on clearance is paid by the principal manufacturer. The Tribunal applied the Larger Bench principle that credit is available on inputs used by the job worker in such manufacture. Because the credit was admissible and the movement of goods was disclosed through challans and records, denial of credit, invocation of the extended period and penalty were not sustainable. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336623