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2007 (11) TMI 230 - AT - Central ExciseAs per rule 12B & cir. 759/75/03, any person can purchase raw materials & get textile goods manufactured from a job worker & in such case job worker is considered as a manufacturer - liability to pay duty arises at time of clearance from job worker’s premises - value was rightly adopted on basis of the raw materials cost + job charges - prior to 31-3-03 no duty was payable on the grey fabrics hence goods manufactured prior to that date but cleared later are not liable to duty – appeal allowed
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