https://www.taxtmi.com/caselaws?id=351503 The Tribunal ruled in favor of the appellant, overturning the denial of Cenvat credit on inputs not received back within 180 days from job workers. The appellant's argument of process losses during job worker processing was supported by a certificate from the job workers, which the Revenue did not dispute. The Tribunal clarified that process loss resulting in fewer goods returned does not necessitate Cenvat credit reversal. Consequently, the appeal was allowed, and the appellant was granted relief with the denial of Cenvat credit being deemed unjustified. en-us Mon, 18 Sep 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351503 The Tribunal ruled in favor of the appellant, overturning the denial of Cenvat credit on inputs not received back within 180 days from job workers. The appellant's argument of process losses during job worker processing was supported by a certificate from the job workers, which the Revenue did not dispute. The Tribunal clarified that process loss resulting in fewer goods returned does not necessitate Cenvat credit reversal. Consequently, the appeal was allowed, and the appellant was granted relief with the denial of Cenvat credit being deemed unjustified. Case-Laws Central Excise Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351503