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    <title>2011 (9) TMI 139 - CESTAT, MUMBAI</title>
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    <description>The tribunal ruled that the duty liability on waste and scrap generated at job workers&#039; premises falls on the job workers as manufacturers, not on the principal manufacturer. The decision was based on an analysis of relevant rules and judicial precedents, clarifying the legal obligations of the parties involved. The appellant&#039;s challenge was successful, and the lower appellate authority&#039;s decision holding the appellant liable for the excise duty was set aside, providing consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=206728</link>
      <description>The tribunal ruled that the duty liability on waste and scrap generated at job workers&#039; premises falls on the job workers as manufacturers, not on the principal manufacturer. The decision was based on an analysis of relevant rules and judicial precedents, clarifying the legal obligations of the parties involved. The appellant&#039;s challenge was successful, and the lower appellate authority&#039;s decision holding the appellant liable for the excise duty was set aside, providing consequential relief.</description>
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      <pubDate>Mon, 19 Sep 2011 00:00:00 +0530</pubDate>
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