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2018 (8) TMI 1976 - AT - Central ExciseManufacturer of goods - Job-worker or principal? - Railway parts classifiable under Chapter No. 86 of the First Schedule to the Central Excise Tariff Act, 1985 - HELD THAT:- The job-worker is not the real manufacturer as the raw material was being supplied by the assessee and the job-worker was executing the work assigned to him by the assessee. As such, assessee’s goods cannot be treated as manufactured by the job-worker. Appeal dismissed - decided against appellant-assessee.
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