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2017 (11) TMI 1245 - AT - Central ExciseValuation - job-work - Revenue entertained a view that the duty is required to be paid by the appellant not only on job charges but by including the value of the raw materials/inputs supplied by the principal manufacturer or their customers - Held that: - if the appellant is following the due procedure for undertaking the job work for other manufacturer, who were using the said intermediate goods in the manufacture of their final products, the appellant is entitled to benefit of the job work scheme in terms of Rule 4(5)(a) of Cenvat credit Rules, even though they were, inadvertently, discharging their duty liability - matter needs verification - appeal allowed by way of remand.
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