https://www.taxtmi.com/caselaws?id=751780 Prior to 01.04.2016, Rule 7 of the CENVAT Credit Rules, 2004 was construed to allow an input service distributor to pass credit to job workers and contractual manufacturers treated as manufacturing units of the principal manufacturer. The provision was read purposively in light of CENVAT's beneficial objective of preventing tax cascading, and the later amendment inserting "outsourced manufacturing units" was treated as clarificatory rather than creating a new entitlement. On that construction, the credit distributed to the appellant for the pre-amendment period was admissible. 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 Prior to 01.04.2016, Rule 7 of the CENVAT Credit Rules, 2004 was construed to allow an input service distributor to pass credit to job workers and contractual manufacturers treated as manufacturing units of the principal manufacturer. The provision was read purposively in light of CENVAT's beneficial objective of preventing tax cascading, and the later amendment inserting "outsourced manufacturing units" was treated as clarificatory rather than creating a new entitlement. On that construction, the credit distributed to the appellant for the pre-amendment period was admissible. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751780