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2011 (4) TMI 161 - CESTAT, CHENNAIBenefit of Notification No. 214/86-CE dated 25.03.86 - Sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods specified in column (2) of the Table hereto annexed (hereinafter referred to as the said goods) manufactured in a factory as a job work and used in or in relation to the manufacture of final products (on which duty of excise is leviable whether in whole or in part) specified in column (3) of the said Table, from the whole of the duty of excise leviable thereon, which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) - Held that : even an incomplete article or a complete article which requires finishing by a job worker will be eligible to the benefit of the Notification - Allow the appeal of assessee.
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