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2018 (2) TMI 537 - AT - Central ExciseAvailment of CENVAT credit of taxes paid on various services between April 2013 and September 2013 - Held that:- The production undertaken by their job-worker requires use of certain capital goods which, similar to that used in their own premises, are supplied on contracts entered into with providers entered by the appellant. Rule 4 of CENVAT Credit Rules, 2004 does not limit the availment to such as are received only at the manufacturer's premises. The denial of CENVAT credit as upheld in the impugned order is without authority of law and is set aside. Appeal is allowed.
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