2004 (1) TMI 167

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..... n the ground that the inputs were directly sent to the job workers. Shri Gajendra Jain, ld. Advocate appearing for the appellants states that the Rules do not prescribe the receipt of the goods directly by the job workers and in support of his contention he cites the Board's Circular No. 33/33/94-CX. 8, dated 4-5-1994 wherein there is a reference to sending raw materials/semi-finished goods direct .....

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