https://www.taxtmi.com/caselaws?id=342594 Cenvat credit on job-work inputs could not be denied solely because the green copy of the challan was unavailable; the decisive inquiry was whether the goods were sent for job work and returned within the period prescribed under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Other records such as job work registers and related documents could support the transaction, but they had not been properly verified, and the appellant had not produced all supporting material before the Tribunal. The matter was therefore remanded to the original authority for fresh examination of all relevant documents and a personal hearing. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342594 Cenvat credit on job-work inputs could not be denied solely because the green copy of the challan was unavailable; the decisive inquiry was whether the goods were sent for job work and returned within the period prescribed under Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Other records such as job work registers and related documents could support the transaction, but they had not been properly verified, and the appellant had not produced all supporting material before the Tribunal. The matter was therefore remanded to the original authority for fresh examination of all relevant documents and a personal hearing. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342594