https://www.taxtmi.com/caselaws?id=784295 Testing and pairing of smart cards with set-top boxes was treated as job work and further processing under Rule 4(5)(a)(i) of the Cenvat Credit Rules, 2004, because the cards were sent for an integrated processing activity necessary for their functional use in the conditional access system. The activity did not lose its character as job work merely because it did not culminate in manufacture. On that basis, reversal of Cenvat credit under Rule 3(5) was not required, since the inputs were not cleared as such but were sent out for a permitted processing purpose. The Revenue's challenge therefore failed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784295 Testing and pairing of smart cards with set-top boxes was treated as job work and further processing under Rule 4(5)(a)(i) of the Cenvat Credit Rules, 2004, because the cards were sent for an integrated processing activity necessary for their functional use in the conditional access system. The activity did not lose its character as job work merely because it did not culminate in manufacture. On that basis, reversal of Cenvat credit under Rule 3(5) was not required, since the inputs were not cleared as such but were sent out for a permitted processing purpose. The Revenue's challenge therefore failed. Case-Laws Central Excise Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784295