CESTAT allowed CENVAT Credit to Job Worker Due to Valid Consignee Documentation

GlaxoSmithKline Consumer Healthcare Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeals were filed by different entities but involved a common issue and were therefore heard together and disposed of through a common order. The dispute arose from an agreement between a manufacturer and a job worker, under which the job worker received products in bulk, repacked them into smaller quantities, and returned the finished goods to the manufacturer after payment of duty on the abated MRP value. The job worker received conversion charges for this activity, while the manufactur...