<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">The credit on RM/PM supplied by the principal manufacturer can be availed by the manufacturer rather than the job worker. Section 141 of CGST Act, 2017 refers.<br />
Further if job worker is registered under existing law, Cenvat Credit in respect of input services received from ISD as shown in return can be carried forward.</span></span></p>