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    <title>Procedure for Job Work under Rule 4(5)(a) made assessee friendly</title>
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    <description>Amendment separates treatment of CENVAT credit for inputs and capital goods sent for job work and allows credit where inputs or capital goods are sent directly to a job worker, with the statutory return period counted from dispatch or, where directly sent, from receipt by the job worker; failure to receive goods within the specified period requires payment equivalent to attributable CENVAT credit with the right to reclaim credit when goods are returned.</description>
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      <description>Amendment separates treatment of CENVAT credit for inputs and capital goods sent for job work and allows credit where inputs or capital goods are sent directly to a job worker, with the statutory return period counted from dispatch or, where directly sent, from receipt by the job worker; failure to receive goods within the specified period requires payment equivalent to attributable CENVAT credit with the right to reclaim credit when goods are returned.</description>
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