Cenvat credit denial u/r 4(5)(a) is unjustified; job worker's duty payment doesn't disqualify principal manufacturer.

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....Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat Credit Rules, 2004, hence was not supposed to pay the duty, is justified? - Held No - AT....