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2024 (3) TMI 752 - CESTAT HYDERABADReversal of Cenvat credit in terms of Rule 4(5)(a) of CCR, 2004 - appellant has not received back goods sent to the job worker within the stipulated period of 180 days in terms of Rule 4(5)(a) of CCR - HELD THAT:- The provisions of Rule 4(5)(a) of CCR are attracted only when raw material or partially processed raw material are sent to the job work or for further processing, etc. But where the manufacturer has manufactured finished goods/intermediate goods, which have been sent for job work, the provisions of Rule 4(5)(a) are not attracted, as in such case, at best, the rate of duty as per Central Excise Tariff will be applicable. The provisions of Rule 4(5)(a) are not attracted in the facts and circumstances of the present case. Accordingly, impugned order is set aside and appeal is allowed. Appellant shall be entitled to consequential benefits, in accordance with law. As appeal is allowed on merits, the ground of limitation is left open. Appeal allowed.
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