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2016 (12) TMI 651 - AT - Central ExciseCENAT credit - availment of credit after receipt of goods in the factory - job work - Held that: - The Board's Circular No.345/2/2000-TRU dated 29.02.2000 is in favour of the appellant assessee. It is the case of the appellant that only after receipt of the entire lot received in their factory by the job-worker and its reconciliation, they take the credit in their RG-23 Register. So, the submission of the ld.A.R. for the Revenue in respect of the contra-vention of the area based Notification, is not relevant herein. I make it clear that the present order relates to denial of cenvat credit under Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of assessee.
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