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2017 (12) TMI 602 - CESTAT NEW DELHIBenefit of N/N. 214/86-CE dated 25.03.1988 - denial on the ground that no excise duty was paid on the final products manufactured out of job worked goods by the principal manufacturer - Held that: - The specified goods manufactured in a factory as a job work are exempt when they are used in relation to the manufacture of the final products on which duty of excise is leviable in whole or in part - Admittedly, the final products which are manufactured using the goods manufactured by the appellant in job work did not suffer any duty of excise. This is clearly a violation of the main condition of N/N. 214/86. As such there is no question of eligibility of the appellant for the said exemption. Extended period of limitation - penalty - Held that: - It is not open the appellant to disassociate activity in isolation as the exemption Notification No.214/86 is availed with the conditions put on both principal manufacturer and job worker. Failure of any one of the obligations will make the exemption unavailable - penalty upheld. Appeal allowed in part.
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