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2017 (6) TMI 424 - AT - Central ExciseWhether appellants are liable to pay duty on the processed loss occurred during job work? Held that: - Section 3 of the CEA, 1944 stipulates that duty is to be levied on the goods manufactured and that there is no provision for charging duty on invisible losses - the issue whether appellant is liable to pay duty on the burning loss occurred in the job worker unit has been well settled in favor of the assessee in their own case - appeal allowed - decided in favor of appellant.
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