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2015 (10) TMI 1565 - AT - Central ExciseDuty demand - Manufacture - Job works within the premises of principal - Demand notices were issued to the appellants demanding Central Excise duty on the ingots manufactured by them on the grounds that the appellant's are manufacturers in their own right and should have obtained separate registration - Held that:- In the very same facts of the impugned case the tribunal has already held that the same activities are entitled to be treated as that of a job worker. The said decision of tribunal [2015 (7) TMI 183 - CESTAT MUMBAI] drops the demand of duty on the waste cleared by the AEL to the appellants treating it as job work. Since the ratio of the case is squarely applicable to the present case the appellants have to be treated as independent manufacturers doing jobwork for AEL. Since the clearance of aluminium waste is treated as clearance for jobwork the same treatment is to be given to the material manufactured and returned by appellants. As a result the demands can not be sustained. - Decided in favour of assessee.
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