(1)The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service:[or in premises of the job worker, in case goods are sent directly to the job worker on the direction of the manufacturer or the provider of output service, as the case may be,] [Inserted by Notification No. G.S.R. 151(E) dated 1.3.2015 (w.e.f. 10.9.2004)]Provided that in respect of final products, namely, articles of [jewelery or other articles of precious metals falling under heading 7113 or 7114 as the case may be] [Substituted for the words "jewellery falling under heading 7113" by Notification No. G.S.R. 244(E) dated 24.3.2011 (w.e.f. 10.9.2004)] of the First Schedule to the Excise Tariff Act, the CENVAT credit of duty paid on inputs may be taken immediately on receipt of such inputs in the registered premises of the person who get such final products manufactured on his behalf, on job work basis, subject to the condition that the inputs are used in the manufacture of such final product by the job worker.
