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2005 (10) TMI 528 - AT - Central ExciseExtract: .......f Preetam Enterprises vs. Commissioner of Central Excise, Pune-II 2004 (173) ELT 26 (Tri-Mum) held that job worker being the manufacturer of such scrap (1) he should discharge the duty and not the principal who sent the inputs to him. Following the ratio of this decision I set aside the order of the lower appellate authority and allowed the appeal.
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