https://www.taxtmi.com/caselaws?id=450286 The CESTAT Mumbai ruled on a case involving reversal of CENVAT credit related to job work arrangements. The appellant had availed credit of Rs. 2,67,44,448 on duty-paid goods transferred to contracted manufacturers without following prescribed reversal procedures, and Rs. 2,41,49,130 on goods not received at their premises. The adjudicating authority had disallowed the credits, rejecting job worker status claims and ignoring jurisdictional permissions. CESTAT found the original order inadequately examined the job worker arrangements and the extension of manufacturer's premises concept. The tribunal set aside the impugned order and remanded the matter for fresh determination within the framework of their observations. en-us Fri, 01 Mar 2024 00:00:00 +0530 Sat, 02 Mar 2024 06:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450286 The CESTAT Mumbai ruled on a case involving reversal of CENVAT credit related to job work arrangements. The appellant had availed credit of Rs. 2,67,44,448 on duty-paid goods transferred to contracted manufacturers without following prescribed reversal procedures, and Rs. 2,41,49,130 on goods not received at their premises. The adjudicating authority had disallowed the credits, rejecting job worker status claims and ignoring jurisdictional permissions. CESTAT found the original order inadequately examined the job worker arrangements and the extension of manufacturer's premises concept. The tribunal set aside the impugned order and remanded the matter for fresh determination within the framework of their observations. Case-Laws Central Excise Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450286