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2016 (9) TMI 365 - AT - Central ExciseWhether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit Rules - Capital goods was removed/cleared from the unit where the credit was availed to appellant's own unit (sister unit) within the same Commissionerate - job worked-goods returned back to appellant's factory within stipulated period prescribed and were used in the manufacture of final product and cleared on payment of duty. Held that:- it is only the movement of capital goods between the appellant's own units situated within the same Commissionerate for use in the manufacture of the same final product. Similar issues was dealt with by the Tribunal in the various cases which were also upheld by Hon’ble High Courts. The ratio of Tribunal's decision in the case of Zenith Machine Tools Pvt. Ltd. Vs CCE Belgaum [2010 (4) TMI 481 - CESTAT, BANGALORE] by following the decision of Hon'ble Punjab & Haryana High Court in the case of Commissioner Vs Pooja Forge Ltd. [2007 (11) TMI 316 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] is squarely applicable to the case. Therefore, by following the same, the impugned order is set aside. - Decided in favour of assessee with consequential relief
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