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2018 (12) TMI 241 - AT - Central ExciseExtended period of limitation - Liability to discharge duty by the job worker - Rule 4(5)(a) of the Cenvat Credit Rules, 2002 - The Larger Bench of this Tribunal has held that the job worker who received the goods for job work from their principal is required to discharge duty on the same. - Held that:- Firstly, all the movements of inputs/raw materials from the principal manufacturer to the appellant’s factory were in accordance with Rule 4(5)(a) of the Cenvat Credit Rules, 2002; also, the issue of liability to discharge duty on the processed goods by the job worker when the raw materials were received under Rule 4(5)(a) of the Cenvat Credit Rules, 2002, marred with conflicting views of this Tribunal resulting into the present reference to Larger Bench - the extended period of limitation cannot be invoked in the present case - appeal allowed - decided in favor of appellant.
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