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2004 (12) TMI 472 - CESTAT, CHENNAIExtract: .......eclude the use of some raw materials by the job worker that would be required to complete the job work entrusted to them. The remand order seems to support the Chartered Accountant rsquo s argument. Therefore, we find prima facie case for the appellants and grant waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts.
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