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2012 (11) TMI 686 - AT - Central ExciseJob work by EOU - Applicability of Notification 214/86 – waiver of pre-deposit - Extended period of limitation - alleged that benefit of the said notification is not applicable to 100% EOU who are governed by the FTP policy and they are not entitled for carrying out any job work – Held that:- Question of invoking the longer period of limitation or not arises only in cases where there is violation of provisions of law and the demand is otherwise sustainable on merits - ER-2 Returns filed by the appellants (some samples) wherein the fact of doing the job work clearly reflected - appellants undertaking the job work was in the knowledge of Revenue - Revenue as well as the appellants were entertaining a belief that they are entitled to do the job work - appellants’ sister concern who received the goods from the appellants was utilizing the same for the manufacture of their final product on which duty was being paid by them. As such the duty even if paid by the appellants would have been available as Modvat credit to their sister concern who was in a position to use the same for payment of duty on their final product. As such the appellants were not benefited by this procedure being adopted by them - appellants have a good case on limitation as also on revenue-neutrality – waiver of pre-deposit allowed.
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