Short and Sweet Question

By Vijay Kumar

WE found this from a recent CESTAT order:

The short question in this appeal is whether CENVAT credit not reversed by the principal manufacturer in respect of the inputs sent to the job worker and the latter not taken credit thereof shall entitle the principal manufacturer to the refund of any amount paid at a subsequent date without reversing the CENVAT credit on the date of dispatch of the input to the job worker .

Read that again; Simple, short and sweet?