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2010 (8) TMI 363 - AT - Central ExciseSSI Exemption - Where the respondent independently manufactured final products on their own and cleared the same, it might be open to them to claim SSI benefit by satisfying the relevant conditions of the SSI Notification. This benefit cannot be claimed in respect of any final product or resultant scrap arising under job work, to which the provisions of Rule 57F(3) to Rule 57F(5) would apply in so far as the period of dispute is concerned. The respondent was not entitled to claim the benefit of ‘Nil’ rate of duty in respect of the scrap which was generated from the job work done for the benefit of their customer. They were liable to pay appropriate duty on the scrap in terms of Rule 57F(5), which they paid belatedly.
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