https://www.taxtmi.com/caselaws?id=51915 Cenvat credit on duty-paid nylon filament yarn was held admissible where the inputs were sent directly to job workers for conversion into knitted fabric and the intermediate fabric was used in making dutiable laminated fabrics. The Tribunal found that the Revenue's objection based only on the job workers not being formally covered under Notification No. 214/86-C.E. was a procedural lapse that could not defeat the substantive benefit of the credit scheme. Since the inputs were duty-paid, the processing was for manufacture of final dutiable products, and the scheme's substantive conditions were satisfied, denial of credit was set aside. en-us Thu, 13 Mar 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51915 Cenvat credit on duty-paid nylon filament yarn was held admissible where the inputs were sent directly to job workers for conversion into knitted fabric and the intermediate fabric was used in making dutiable laminated fabrics. The Tribunal found that the Revenue's objection based only on the job workers not being formally covered under Notification No. 214/86-C.E. was a procedural lapse that could not defeat the substantive benefit of the credit scheme. Since the inputs were duty-paid, the processing was for manufacture of final dutiable products, and the scheme's substantive conditions were satisfied, denial of credit was set aside. Case-Laws Central Excise Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51915