https://www.taxtmi.com/caselaws?id=392309 Removal of inputs and processed goods between separate units of the same manufacturer under Annexure-II challans can qualify as movement for job work under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 when the prescribed CENVAT procedure is followed. The text states that separate registered units are to be treated independently for excise purposes, so the job-work route cannot be denied merely because the units belong to the same legal entity. Where the finished goods are cleared on payment of excise duty from the receiving unit, demand and penalty are not sustainable. en-us Tue, 28 Jan 2020 00:00:00 +0530 Tue, 18 Feb 2020 11:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392309 Removal of inputs and processed goods between separate units of the same manufacturer under Annexure-II challans can qualify as movement for job work under Rule 4(5)(a) of the Cenvat Credit Rules, 2004 when the prescribed CENVAT procedure is followed. The text states that separate registered units are to be treated independently for excise purposes, so the job-work route cannot be denied merely because the units belong to the same legal entity. Where the finished goods are cleared on payment of excise duty from the receiving unit, demand and penalty are not sustainable. Case-Laws Central Excise Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392309