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2008 (6) TMI 138 - CESTAT, MUMBAIDemand on dies - die comes into existence at the job worker premises only and merely because end plates and hollow pipes were supplied separately does not mean that the manufacture has taken place at the appellant’s premises when the end plates are fitted on the hollow pipes portion - duty was required to be paid by the job worker, and not by appellants - demand on account of shortages noticed in the scrap is upheld - Appeal is partly allowed
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