https://www.taxtmi.com/caselaws?id=297737 Cenvat credit cannot be denied merely because inputs were sent directly to a job worker without first entering the assessee's factory. The Tribunal treated receipt in the factory as not determinative where the factual trail showed that the inputs were purchased by the assessee, sent for job work, returned after processing, and used in manufacture of the final product. It applied the settled approach that movement of inputs for job work supports credit entitlement when the goods are ultimately received back and used in production. On that basis, credit was held admissible and the denial of credit was unsustainable. en-us Mon, 03 Sep 2018 00:00:00 +0530 Tue, 21 Sep 2021 08:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297737 Cenvat credit cannot be denied merely because inputs were sent directly to a job worker without first entering the assessee's factory. The Tribunal treated receipt in the factory as not determinative where the factual trail showed that the inputs were purchased by the assessee, sent for job work, returned after processing, and used in manufacture of the final product. It applied the settled approach that movement of inputs for job work supports credit entitlement when the goods are ultimately received back and used in production. On that basis, credit was held admissible and the denial of credit was unsustainable. Case-Laws Central Excise Mon, 03 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297737