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2016 (9) TMI 38 - CESTAT BANGALORERecovery of Cenvat credit and interest - irregularly taken on inputs which resulted in double benefit to the appellant - appellant submitted that removal of inputs under Rule 4(5)(a) for processing and return cannot be construed as removal of inputs as such under Rule 3(5) - Held that:- after considering the provisions of Rule 3(5) and 4(5)(a) of the Cenvat Credit Rules 2004 and the judgments of the Tribunal in the case of Southern Lubrication (P) Ltd. Vs. CCE, Bangalore [2012 (1) TMI 106 - CESTAT BANGALORE], I am of the considered opinion that appellant's case is squarely covered by the said decision wherein it has been held that the removal of input or capital goods to a job worker for further processing, testing, repair, reconditioning or any other purpose is governed by Rule 4(5)(a) of the Cenvat Credit Rules, 2004. Therefore, by following the same, the impugned orders are set aside. - Decided in favour of appellant with consequential relief
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