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2013 (6) TMI 580 - AT - Central ExciseModvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - Held that:- as soon as the assessee received the duty paying documents in respect of inputs which were sent directly to the job-worker, the assessee took the credit of goods in RG23 Part I and accounted for them. However, as envisaged under Rule 57G, the assessee did not take credit of duty paid since credit could be taken only after the inputs were received in the factory. CBEC Circular No. 265/99/96-CX dated 12.11.1996, wherein it is clarified that the credit can be taken in respect of inputs sent directly to the job-worker only when the same are received from the job-worker. - Credit allowed - decided in favor of assessee.
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