https://www.taxtmi.com/caselaws?id=352338 Denial of Cenvat credit on moulds transferred to another manufacturer could not be sustained without first verifying whether the recipient qualified as a job worker under Rule 4(5)(b) of the Cenvat Credit Rules, 2004, as applicable before the 27.02.2010 amendment. The Tribunal treated the earlier interpretation of "job worker" as relevant because the prior provision was pari materia, but found that the lower authorities had not verified the factual basis of that claim. The matter was remanded to the adjudicating authority for fresh verification and reconsideration. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 02 Feb 2018 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352338 Denial of Cenvat credit on moulds transferred to another manufacturer could not be sustained without first verifying whether the recipient qualified as a job worker under Rule 4(5)(b) of the Cenvat Credit Rules, 2004, as applicable before the 27.02.2010 amendment. The Tribunal treated the earlier interpretation of "job worker" as relevant because the prior provision was pari materia, but found that the lower authorities had not verified the factual basis of that claim. The matter was remanded to the adjudicating authority for fresh verification and reconsideration. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352338