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2011 (3) TMI 1191 - CESTAT, MUMBAIJob work - duty liability - appellants receiving goods from their principal under the cover of challan issued under Rule 4(5)(a) of the CENVAT credit Rules, 2001 and after completion of the job work, goods were returned to their principal manufacturer - fabrics are not covered under Notification 214/86, duty has been demanded on such clearances by dept. - Held that:- In the case of Trico Process P. Ltd. (2005 (5) TMI 152 - CESTAT, MUMBAI) it was held that inputs returned to principal manufacturer, no demand can be sustained against job worker in terms of provisions of Rule 57F(4) of the Rules or under Rule 4(5)(a) of the CENVAT Credit Rules, 2001. Therefore, the Tribunal held that no demand is sustainable in such a situation, no duty liability can be fastened upon him even if the goods are not specified under Notification 214/86-CE, As it has been concluded in the above cited judgment that provisions of Rule 4(5)(a) of CENVAT credit are independent of the Notification, order set aside and appeal allowed
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