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Appellant can claim CENVAT credit for capital goods sent to sister unit as job worker u/r 4(5)(a).

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....Whether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit Rules - Held Yes - AT....

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Appellant can claim CENVAT credit for capital goods sent to sister unit as job worker u/r 4(5)(a).