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The detailed conditions prescribed in Notification No.214/1986 are substantive conditions which require fulfillment so as to ensure that the goods manufactured by the assessee suffer duty of excise at the hands of the customer who has supplied the inputs free of cost to the job worker.- HC

Central Excise - The detailed conditions prescribed in Notification No.214/1986 are substantive conditions, which require fulfillment so as to ensure that the goods manufactured by the assessee suffer .....

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