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2010 (8) TMI 317 - AT - Central ExciseWaiver of pre-deposit – cenvat credit on duty paid by job worker - Notification No. 214/86 as an exemption notification is basically shifting the time of payment and permitting the principal manufacturer to pay the duty instead of the job worker - duties on goods procured by the applicants as well as the duty paid by the job worker on the processed components have gone to the Government account - finding of double benefit not sustainable - pre-deposit of duty, interest and penalty waived
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