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2012 (11) TMI 479 - CESTAT, NEW DELHIDemand of duty - Job work - exemption under Notification No. 214/86 - For the job work, MS plates were sent by M/s. Larsen & Toubro to the Appellant - they had not sent back the scrap as per provision of Rule 5(9) of Rule 4 of Cenvat Credit Rules, 2004 – Held that:- After doing the job work, the finished goods were returned to M/s. Larsen & Toubro. Certain amount of waste was generated in the course of job work. Such goods were sold by M/s. L&T to the Appellants itself. On such sale, L&T had paid excise duty - no revenue loss in the matter and it is only a procedural mistake - order is set aside and appeal is allowed.
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