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2011 (3) TMI 261 - CESTAT, CHENNAICENVAT Credit - A debit note was issued for accounting purposes but no charges were received from the job worker for the coating powder - Metal parts which were sent for job work (powder coating) have been sent back by the job worker within 180 days stipulated under Rule 4 (5) (a) of the CENVAT Credit Rules, 2004 - Hence,the appeal is allowed in favour of assessee.
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