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2017 (4) TMI 205 - AT - Central ExciseManufacture - Job-work - captive consumption - Demand of duty - the case of appellant is that by any stretch of imagination, the main appellant cannot be considered as a manufacturer of these item - Held that: - the appellant had supplied mild steel to the job workers. The job workers have fabricated the reacting vessels and the distillation pots for the appellant, hence, the job worker becomes manufacturer in the absence of any procedure adopted by the appellant for accepting the duty liability on him as provided under N/N. 214/86-C.E - Further, even if the appellant is considered as a manufacturer of these items like reacting pots and distillation pots, no duty liability arises as it is undisputed that the appellant has installed these reacting pots and distillation pots in its factory premises and used the same for manufacturing of the chemicals on which duty liability has been discharged - demand set aside - appeal allowed - decided in favor of appellant.
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