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2018 (2) TMI 477 - AT - Central ExciseCENVAT credit - job-work - whether goods received back after job work covered under bill/ invoices/ cash memo issued by the job worker and not under duplicate copy of original challan through which goods were sent for job work is a valid document or not? - Held that: - the appellant have not violated the provisions of the law/rules in respect to job work as required under the provisions of Rule 4(5)(a) of CCR 2004 - Further, it is not disputed by the Revenue that the goods sent on job work have not been received back. The appellant have to kept proper account of the goods sent on job work and receipt of the same after completion of the job work. Appeal allowed - decided in favor of appellant.
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