Tribunal Allows CENVAT Credit Distribution by Input Service Distributor to Job Workers Pre-April 2016.

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....CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual manufacturer/job worker - The Tribunal concluded that the distribution of credit to job workers was indeed permissible even before 01.04.2016. It based its decision on the interpretation of Rule 7, noting that the term "its manufacturing units" could encompass outside manufacturing units or job workers, supported by the Registration Exemption Notification of 2001.....