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2018 (4) TMI 65 - AT - Central ExciseCENVAT credit - credit availed on brass tubes as capital goods which was subsequently removed by them - Rule 3(5)(a) of the CCR 2005 - Held that: - Revenue has not been able to put forth any ground to show that in case of clearance of capital goods, in respect of which the credit has been availed, to the job worker, would not attract the provisions of Rule 4(5)(a) - appeal dismissed - decided against Revenue.
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