https://www.taxtmi.com/caselaws?id=353744 Cenvat credit of countervailing duty on imported inputs was held not deniable merely because the importer sent the goods to a job worker under the Target Plus scheme. The inputs were imported by the manufacturer, received and used in manufacturing by the job worker, and then returned for export or home clearance; this arrangement was treated as conversion for manufacture, not a transfer or sale. Since condition No. 3 of Notification No. 73/2006-Cus. was not violated on those facts, denial of credit was found unsustainable and the issue was decided in favour of the assessee. en-us Thu, 21 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353744 Cenvat credit of countervailing duty on imported inputs was held not deniable merely because the importer sent the goods to a job worker under the Target Plus scheme. The inputs were imported by the manufacturer, received and used in manufacturing by the job worker, and then returned for export or home clearance; this arrangement was treated as conversion for manufacture, not a transfer or sale. Since condition No. 3 of Notification No. 73/2006-Cus. was not violated on those facts, denial of credit was found unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353744