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2017 (8) TMI 993 - CESTAT CHANDIGARHManufacture - job-work - appellant has given the broken glass/cullets to the job worker to abstract silver sludge from that cullets - Held that: - the silver sludge has not been manufactured by the appellant but by the job workers, therefore the duty is not payable by the appellant. Admittedly, when the appellant has not done any activity of manufacture of silver sludge, the appellant is not liable to pay duty - appeal allowed - decided in favor of appellant.
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