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2018 (3) TMI 178 - AT - Central ExciseBenefit of N/N. 214/86-CE - denial on the ground that the principal manufacturer L&T has not given a declaration under N/N. 214/86-CE as required for sending the goods to the appellant as job worker - Held that: - There is no dispute that the raw material sent by L&T to the appellant were converted as per the arrangement between the assessees and L&T; that the job worked goods returned back to L&T were used further by the latter; that duty was paid on the final goods cleared by L&T - non-filing of declaration for the purposes of availing N/N. 214/86-CE benefit, is only a curable defect and demand of duty only for that reason is an overkill - appeal allowed - decided in favor of appellant.
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