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The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors therefore as per the Central Excise provision the appellant cannot be the manufacturer of the said goods. - Tri

Central Excise - The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors, therefore, as per .....

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