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    <description>The case involves a dispute over Cenvat Credit related to job work. The assessee sent grey man-made fabrics to a job worker for processing and return. The Revenue argued that these goods, considered finished products, could not be cleared to the job worker under Rule 4(5)(a) and Rule 12B of the Central Excise Rules, 2002. However, this contention by the Revenue was deemed incorrect.</description>
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