https://www.taxtmi.com/caselaws?id=788875 In a job-work arrangement, Cenvat credit on capital goods was stated to remain admissible even where the invoice named the job worker as consignee, provided the goods were received at the job worker's premises, accounted for, and used in manufacture under prescribed documentation. Rule 9 of the Cenvat Credit Rules, 2004 was applied to treat the document defect as insufficient to deny credit when the goods were identifiable and the principal manufacturer had not taken the same credit. On that basis, the demand and related penalties were held unsustainable and the impugned orders were set aside. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788875 In a job-work arrangement, Cenvat credit on capital goods was stated to remain admissible even where the invoice named the job worker as consignee, provided the goods were received at the job worker's premises, accounted for, and used in manufacture under prescribed documentation. Rule 9 of the Cenvat Credit Rules, 2004 was applied to treat the document defect as insufficient to deny credit when the goods were identifiable and the principal manufacturer had not taken the same credit. On that basis, the demand and related penalties were held unsustainable and the impugned orders were set aside. Case-Laws Central Excise Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788875