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2017 (9) TMI 218 - AT - Central ExciseValuation - job-work - Rule 4(5)(a) of the CCR - liability of principal manufacturer or job-worker - Held that: - the respondent were working in terms of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules which allows the job worker to clear the final product to the principal manufacturer, without payment of duty, subject to following the requisite procedure. In such a situation it is the liability of principal manufacture to pay the duty - There is no allegation that the principal manufacturers have not discharged the duty burden - job-worker not liable to pay - appeal dismissed - decided against Revenue.
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