2006 (3) TMI 47

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.... by them in respect of goods sent for job work on the basis of old Cenvat Rules, which was not legal in instant case as there were no requirement of debit the duty from RG 23A for goods which were sent for job work during the relevant period. The respondents, however, by mistake paid the duty and took credit of the duty on the basis of Annexure-2 Challan onreturn of the finished goods in their fac....