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2010 (4) TMI 787 - AT - Service TaxCenvat credit on capital goods - whether the appellant is eligible to avail cenvat credit on the capital goods, which were purchased by him and the Cenvat credit availed, on transfer to their depots situated in various States - The provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004 allows an assessee to avail the credit on Capital Goods even if they are sent to job worker for any other purpose - The provisions of Rule 4(5)(a) have not been examined by the lower authorities in this case - If the provisions of Rule 4(5)(a) are examined, then the relief eligible to the appellant under the provisions of Rule 4(5)(a) cannot be denied - Therefore, set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue afresh.
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