https://www.taxtmi.com/caselaws?id=419464 The appellant availed Cenvat credit for inputs sent to a job worker under Rule 4(5)(a) without reversing the credit. The dispute arose regarding the payment of duty by the job worker and its availability as CENVAT Credit to the principal manufacturer. The Member (Judicial) held that the duty paid by the job worker, even if not required, can be availed as credit by the principal manufacturer. The Tribunal supported this view, setting aside the impugned orders and allowing the appeals with consequential relief. en-us Thu, 03 Mar 2022 00:00:00 +0530 Sat, 12 Mar 2022 08:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419464 The appellant availed Cenvat credit for inputs sent to a job worker under Rule 4(5)(a) without reversing the credit. The dispute arose regarding the payment of duty by the job worker and its availability as CENVAT Credit to the principal manufacturer. The Member (Judicial) held that the duty paid by the job worker, even if not required, can be availed as credit by the principal manufacturer. The Tribunal supported this view, setting aside the impugned orders and allowing the appeals with consequential relief. Case-Laws Central Excise Thu, 03 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419464