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2015 (9) TMI 1526 - AT - Central ExciseBenefit of Rule 57F of the CER, 1944 - job work - manufacture of Texturised Polyester Filament Yarn falling under CTH 5402 of CETA, 1985 - denial on the ground that the exemption from duty on dye Texturised Polyester Filament Yarn was not available under N/N. 214/86-C.E. ibid - Held that: - As per C.B.E. & C. Circular No. 306/22/97-CX., dated 20-3-1997, the duty liability is on the manufacturer not on the job worker. If the supplier has not reversed 10% of the Cenvat credit on the inputs, it is the supplier to be asked to reverse the same, not the respondent. Moreover, the duty liability is to suffered on the final product by the principal manufacturer not on the job worker i.e. the respondent - the provision of Rule 57F(4) of Central Excise Rules, 1944 are squarely to be applicable to the facts of this case - the respondent is not liable to pay any duty - appeal dismissed - decided against Revenue.
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