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Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):

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..... tal goods (Rule 5(5)(a) of the CCR): Credit is allowed, even if any of the inputs or capital goods as such (or input after being partially processed) are sent to job worker for certain specified .....

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..... or the manufacture of intermediate goods necessary for the manufacture of final products; or Any other purpose. Cenvat credit is allowed for jigs, fixtures, moulds and dies sent to job worker fo .....

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