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2017 (6) TMI 209 - AT - Central ExciseJob-work - benefit of N/N. 214/86 dt. 25.03.1986 - clearance of chenille yarn without payment of duty - The contention of the appellant is that they received the duty paid inputs under Rule 4(5)(a) of the CCR, 2002, and thus, they were therefore not required to pay duty while sending the goods back to Principal Manufacturer - Held that: - the issue in this case is no longer res integra and is covered by the judgment of this Tribunal in the case of Dhana Singh Synthetics Pvt. Ltd. Vs. CCE, Vapi [2015 (11) TMI 38 - CESTAT AHMEDABAD], where it was held that Duty on inputs used in the manufacture of final products cleared without payment of duty for further utilisation in manufacture of final product, which were cleared on payment of duty by principal manufacturer, on job work basis not hit by provisions of Rule 57F of erstwhile Rule - demand set aside - appeal dismissed - decided against Revenue.
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