https://www.taxtmi.com/caselaws?id=751780 CESTAT Mumbai held that prior to 01.04.2016, Rule 7 of CENVAT Credit Rules, 2004 permitted input service distributors to distribute credit to contract manufacturers/job workers. The term "its manufacturing units" was interpreted broadly to include outside manufacturing units and job workers, not just owned units. The court relied on statutory interpretation principles and precedent from a larger bench decision in Krishna Food Products case, which established that credit distribution to job workers was permissible under the pre-2016 provisions. The appeal was allowed and impugned order set aside. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751780 CESTAT Mumbai held that prior to 01.04.2016, Rule 7 of CENVAT Credit Rules, 2004 permitted input service distributors to distribute credit to contract manufacturers/job workers. The term "its manufacturing units" was interpreted broadly to include outside manufacturing units and job workers, not just owned units. The court relied on statutory interpretation principles and precedent from a larger bench decision in Krishna Food Products case, which established that credit distribution to job workers was permissible under the pre-2016 provisions. The appeal was allowed and impugned order set aside. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751780