https://www.taxtmi.com/caselaws?id=360789 Cenvat credit cannot be denied merely on an allegation that inputs were not received in the factory where the record shows they were sent to an admitted job worker under intimation to the department for processing under Notification No. 214/86. Once the department accepted that the inputs were transferred to the job worker, the allegation of diversion or non-receipt in the factory became unsustainable. On that basis, denial of credit on the ground of non-receipt was not justified, and the credit taken was treated as correctly availed. en-us Mon, 16 Apr 2018 00:00:00 +0530 Wed, 23 May 2018 07:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360789 Cenvat credit cannot be denied merely on an allegation that inputs were not received in the factory where the record shows they were sent to an admitted job worker under intimation to the department for processing under Notification No. 214/86. Once the department accepted that the inputs were transferred to the job worker, the allegation of diversion or non-receipt in the factory became unsustainable. On that basis, denial of credit on the ground of non-receipt was not justified, and the credit taken was treated as correctly availed. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360789