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2017 (3) TMI 353 - CESTAT CHENNAIJob-work - N/N. 214/86-CE dated 25th March 1986 - use of granules in the manufacture - demand of duty on the ground that the assessee had not fulfilled the condition of the notification, namely, the supplier availing of credit u/r 57A gives an undertaking to the jurisdictional Assistant/Deputy Commissioner of the factory of job-worker that goods will be used in or in relation to manufacture of final products and produces evidence of such usage besides discharging duty on the finished products. Held that: - the appellant is in receipt of raw materials supplied under cover of challans issued by their principals and that the goods produced out of these have been received by principals. These goods have, after further processing, been cleared on payment of duty by the principals. We also do not find any allegation in the notice, or finding in the adjudication order, that this was not so. There has been substantive compliance of the procedure under the erstwhile Central Excise Rules, 1944 and the successor CENVAT Credit Rules - appeal allowed - decided in favor of assessee.
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