https://www.taxtmi.com/caselaws?id=200230 Inputs sent directly to a job worker for manufacture of export goods on behalf of an assessee remain eligible for Cenvat credit under Rule 4(5)(a) of the Cenvat Credit Rules, 2002. The credit cannot be denied merely because the inputs did not first enter the assessee's factory, or because of minor procedural lapses in documentation, where the purchase, job work manufacture, and export are otherwise supported by records. In such a job work export arrangement, the movement of inputs to the job worker is sufficient to sustain credit, and the resulting denial of credit is unsustainable. Consequential demand, interest, and enhanced penalty also cannot be maintained once credit is allowable. en-us Fri, 17 Apr 2015 00:00:00 +0530 Fri, 23 Mar 2018 20:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200230 Inputs sent directly to a job worker for manufacture of export goods on behalf of an assessee remain eligible for Cenvat credit under Rule 4(5)(a) of the Cenvat Credit Rules, 2002. The credit cannot be denied merely because the inputs did not first enter the assessee's factory, or because of minor procedural lapses in documentation, where the purchase, job work manufacture, and export are otherwise supported by records. In such a job work export arrangement, the movement of inputs to the job worker is sufficient to sustain credit, and the resulting denial of credit is unsustainable. Consequential demand, interest, and enhanced penalty also cannot be maintained once credit is allowable. Case-Laws Central Excise Fri, 17 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200230