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    <title>Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):</title>
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    <description>Cenvat credit may be claimed when inputs or capital goods (including partially processed inputs) are sent to a job worker for specified purposes, provided the goods are received back in the manufacturer&#039;s factory within the prescribed period; failure to do so requires reversal of credit, which may be reclaimed when the goods are returned. Permitted purposes include further processing, testing, repair, reconditioning, manufacture of intermediate goods, and other purposes; credit is allowed for jigs, fixtures, moulds and dies manufactured by a job worker to the principal&#039;s specifications.</description>
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    <pubDate>Sun, 22 Jul 2012 12:04:00 +0530</pubDate>
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      <title>Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):</title>
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      <description>Cenvat credit may be claimed when inputs or capital goods (including partially processed inputs) are sent to a job worker for specified purposes, provided the goods are received back in the manufacturer&#039;s factory within the prescribed period; failure to do so requires reversal of credit, which may be reclaimed when the goods are returned. Permitted purposes include further processing, testing, repair, reconditioning, manufacture of intermediate goods, and other purposes; credit is allowed for jigs, fixtures, moulds and dies manufactured by a job worker to the principal&#039;s specifications.</description>
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      <pubDate>Sun, 22 Jul 2012 12:04:00 +0530</pubDate>
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