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    <title>2016 (9) TMI 365 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant-assessee to avail cenvat credit on capital goods sent to their sister unit for job work under Rule 4(5)(a) of Cenvat Credit Rules. The decision emphasized compliance with procedural requirements and movement of goods within the same Commissionerate, citing legal analysis and precedent in support. The impugned order was set aside, granting consequential relief to the appellant.</description>
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      <description>The Tribunal allowed the appellant-assessee to avail cenvat credit on capital goods sent to their sister unit for job work under Rule 4(5)(a) of Cenvat Credit Rules. The decision emphasized compliance with procedural requirements and movement of goods within the same Commissionerate, citing legal analysis and precedent in support. The impugned order was set aside, granting consequential relief to the appellant.</description>
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