CENVAT Credit Entitlement Confirmed for Duty Paid by Job Worker u/r 4(5)(a) of CENVAT Credit Rules, 2004.

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....CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE, chose to pay the duty on the job worked goods - the issue is not res integra and appellant are entitled for the Cenvat Credit of duty paid by the job worker. - AT....