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2010 (6) TMI 224 - AT - Central ExciseJob Work - Show Cause Notice dated 26-4-2006 was issued alleging that the unit II of the Appellant company have wrongly availed the benefit of Notification No. 214/86-C.E., dated 25-3-1986. It was alleged that unit II and the supplying units being part of the same legal entity, the unit II cannot be treated as a job worker inasmuch as they were not getting job charges for the alleged job work undertaken by them. Held that- for excise law each unit required to register separately and be treated, and be treated for all practical purposes, as identical entity. Benefit of job work Notification if available for removal of inputs to a third party (different legal entity), no legal sanctity for denying concession to another unit of same legal entity. Payment of job charges cannot be criteria for levy or exemption from excise duty. Assessee’s appeal allowed.
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