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2016 (1) TMI 200 - AT - Central ExciseClearance of yarn without payment of duty to job workers - permission was granted during the relevant period - Held that:- apart from third parties, one’s own unit located outside can also be a job worker. - the letter was duly acknowledged by the Superintendent of Central Excise, Kovilpatti Division dated 05.10.2011 and the department never disputed its grant of permission The permission dated 29.03.2001 and the appellant’s letter dated 05.10.2011 were placed before this Tribunal. Thus, the contention of the department that there existed no permission for the movement of yarn is incorrect. The assesse is entitled to remove processed yarn without payment of duty to its own factory at Cuddalore during the period of dispute in terms of Rule 13 of the Central Excise Rules 2001 read with Notification No.47/2004 dated 22.09.2004. Accordingly all the three assesse’s appeals are allowed.
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