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2009 (6) TMI 732 - AT - Central ExciseBenefit of N/N. 214/86-C.E., dated 2-4-86 - Job work - denial on the ground that the man-made fabrics are not covered by the Notification - Held that: - the decision in the case of M/s. Trico Process Pvt. Ltd. v. CCE, Mumbai [2005 (5) TMI 152 - CESTAT, MUMBAI] squarely covers the issue where the duty demand on the job worker is set aside, especially where the laminated fabrics have been received back by the input supplier; if the fabrics have not been received back, the principal manufacturer is required to reverse the credit and the job worker will be liable to duty on the laminated fabrics on his own liability. For the fabrics received back by the principal manufacturer the liability to duty will be on him with benefit of credit on inputs. - appeal allowed - decided in favor of appellant.
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