https://www.taxtmi.com/caselaws?id=364879 The tribunal ruled in favor of the appellants, allowing Cenvat credit on inputs procured by job workers for manufacturing goods for the principal manufacturer. The denial of credit and penalties imposed were overturned as the tribunal found that the inputs were indeed used in the manufacturing process, in line with Rule 3 of Cenvat Credit Rules and previous legal precedents. The appellants successfully argued that physical receipt by the principal manufacturer was not a prerequisite for claiming Cenvat credit, leading to the relief granted by the tribunal. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 16 Aug 2018 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364879 The tribunal ruled in favor of the appellants, allowing Cenvat credit on inputs procured by job workers for manufacturing goods for the principal manufacturer. The denial of credit and penalties imposed were overturned as the tribunal found that the inputs were indeed used in the manufacturing process, in line with Rule 3 of Cenvat Credit Rules and previous legal precedents. The appellants successfully argued that physical receipt by the principal manufacturer was not a prerequisite for claiming Cenvat credit, leading to the relief granted by the tribunal. Case-Laws Central Excise Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364879