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2017 (8) TMI 1268 - AT - Central ExciseBenefit of N/N. 70/92-CE - Job-work - denial on the ground that the packing material was not covered under the said notification and their principal manufacturer had not filed the prescribed undertaking under the said notification - Held that: - Since the supplier of raw material (Indian Ordnance Factories) has submitted an undertaking and the notification does not expressly prescribe that the undertaking should be furnished before or at the time of clearance of goods, we feel that there is substantial compliance of the condition of the notification - appeal allowed - decided in favor of appellant.
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