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2016 (11) TMI 768 - AT - Central ExciseBenefit of N/N. 214/86 - job work - principal manufacturer not paid duty on job work goods - Held that: - as per N/N. 214/86, the job worker is entitled to clear the goods without payment of duty, in case duty has been paid by the principal manufacturer. The sole ground for denial of the benefit of N/N. 214/86 to the respondent by the Revenue is that the principal manufacturer has not paid duty. In fact, as principal manufacturer has exported the goods under bond which means that duty is leviable on such goods but is not being paid for reasons of export, therefore, we hold that department has not understood the N/N. 214/86 in its true spirit. As the Ld. Commissioner (A) has properly examined the issue as recorded above, we do not find any infirmity in the said order - respondent is entitled for benefit of N/N. 214/86 - appeal dismissed - decided against Revenue.
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