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2017 (2) TMI 976 - AT - Central ExciseJob-work - Rule 4 (5) (a) of the CCR - Rule 57 F (4) - whether the principal manufacturer is permitted to send inputs to his job worker and get back the processed goods for subjecting such processed goods to further processes and clearing the final product on payment of duty? - whether both the Rules mentioned above are not pari materi? - Held that: - Reliance was placed in the case of GAYATRI TEXTILES Versus COMMISSIONER OF CENTRAL EXCISE, SALEM [2005 (6) TMI 332 - CESTAT, CHENNAI], where it was held that The new Rule 4(5) ibid seems to be, by and large, pari materia with the old Rule. Under both these rules, principal manufacturer is permitted to send inputs to his job worker and get back the processed goods for subjecting such processed goods to further processes and clearing the final product on payment of duty. The ld. Commissioner (Appeals) has rightly extended the benefit to the assessee - appeal dismissed - decided against Revenue.
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