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2013 (4) TMI 473 - AT - Central ExciseJob work – availing benefit of notification No. 214/86-C.E. - Cenvat Credit on inputs used by the Job Worker - Department contended that the benefit of Notification No. 214/86 was not available to him as such he was required to pay excise duty on the final product cleared by him and accordingly raised demand & penalty Held that - Admittedly, in this case the main raw material Alumina Hydrate was supplied by the principal manufacturer which was processed and treated by the respondent with Sulphuric Acid to manufacture the final product cleared without payment of duty. Therefore, in our opinion the process of manufacture adopted by the respondent squarely falls within the definition of “job work”. Otherwise also even if the benefit of Notification No. 214/86-C.E. was denied to the respondent that excise duty would have been passed on to Principal manufacturer who would have availed Cenvat credit on entire duty paid on Aluminium Sulphate cleared by the respondent. Therefore, analyzing from this angle also the entire exercise would have been revenue neutral. - Decided in favor of assessee.
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