https://www.taxtmi.com/caselaws?id=784956 Cenvat credit on capital goods sent directly to a job worker is allowable where the assessee remained owner and the goods were exclusively used in manufacture; this follows from a clarificatory amendment permitting credit without physical receipt at the factory, and thus credit retention was justified. Procedural non-compliance alone cannot forfeit substantive credit rights, applying the principle that procedural infractions do not deny substantive benefit. Time-bar arguments fail because there was no suppression and the matter is revenue-neutral; however, where capital goods are not returned within 180 days the credit must be reversed and reclaimed upon receipt. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784956 Cenvat credit on capital goods sent directly to a job worker is allowable where the assessee remained owner and the goods were exclusively used in manufacture; this follows from a clarificatory amendment permitting credit without physical receipt at the factory, and thus credit retention was justified. Procedural non-compliance alone cannot forfeit substantive credit rights, applying the principle that procedural infractions do not deny substantive benefit. Time-bar arguments fail because there was no suppression and the matter is revenue-neutral; however, where capital goods are not returned within 180 days the credit must be reversed and reclaimed upon receipt. Case-Laws Central Excise Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784956