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2008 (7) TMI 287 - AT - Central ExciseCredit on inputs used in goods manufactured for principal manufacturer on job work basis – allegation that they had wrongly availed credit on their own input used in the exempted product – held that goods manufactured on job work basis can’t be considered as exempted goods since the principal manufacturer has to pay the duty on the same – moreover Rule 6(1) of CCR specifically provides that credit is not allowed except in circumstances mentioned in sub-rule (2) of R. 6 - demand for credit fails
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