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2005 (5) TMI 152 - AT - Central ExciseManufacturer - Job worker - whether under the CENVAT rules, the dispatch of inputs and process undertaken by the job worker on and resulting in the emergence of Laminated fabrics which are not covered by Notification 214/86 would result in duty demands to be made on the job worker as manufacturer of Laminated fabrics? - Held that: - we set aside the duty demand on the job worker, especially where the laminated fabrics have been received back by the input supplier; if the fabrics have not been received back, the principal manufacturer is required to reverse the credit and the job worker will be liable to duty on the laminated fabrics on his own liability. For the fabrics received back by the principal manufacturer the liability to duty will be on him with benefit of credit on inputs - matter remitted back to the original authority to re-determine only demands - appeal allowed by way of remand.
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