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2013 (11) TMI 992 - CESTAT AHMEDABADAdmissibility of cenvat credit under Rule 4(5)(b) of Cenvat Credit Rules 2002 – the requirement is to take cenvat credit on the basis of duty paying documents – Held that:- The dies were lying with the job worker since 1980 and at that point of time, the credit of duty paid on the capital goods was not admissible as cenvat credit and there was no procedure requiring dies to be transferred to job worker under challan or by following any procedure under Central Excise Law – The problem has arisen because respondents chose the option and it is only a procedural irregularity - capital goods are used by the job worker for the respondents and they are eligible to send the same - the stand taken by the Commissioner (Appeals) that extended period cannot be invoked does not need to be interfered with – Relying upon CCE, Pondicherry vs. Chemplast Sanmar Ltd. [2004 (12) TMI 125 - CESTAT, CHENNAI] - duty paid by the job worker on repair charges is admissible as far as admissibility of credit on the repair charges is concerned - on merits as well as on limitation – Decided against Revenue.
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