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2018 (1) TMI 692 - AT - Central ExciseJob work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - Held that: - the appellant wants to get the exemption under N/N. 214/86. Thus, double benefit of exemption on the same raw material is not permissible especially when the appellant has manufactured the excisable goods which have the industrial market and cleared the same without payment of duty - appeal dismissed - decided against appellant.
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