Section 6(2)(a) in The CENVAT Credit Rules, 2017

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Union of India - Subsection

Section 6(2)(a) in The CENVAT Credit Rules, 2017

(a)The CENVAT credit on inputs shall be allowed even if any inputs as such or after being partially processed are sent to a job worker and from there subsequently sent to another job worker and likewise, for further processing, testing, repairing, re-conditioning or for the manufacture of intermediate goods necessary for the manufacture of final products or any other purpose, and it is established from the records, challans or memos or any other document produced by the manufacturer taking the CENVAT credit that the inputs or the products produced therefrom are received back by the manufacturer, within one hundred and eighty days of their being sent from the factory:

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Union of India - Subsection

Section 6(2)(a) in The CENVAT Credit Rules, 2017