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    <title>Return of Watage by Job Worker to Principal Manufacturer</title>
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    <description>Job workers need not return wastage to the principal manufacturer provided the wastage is removed on payment of excise duty and documentary proof of payment is maintained. It is advisable to pay duty for such wastage separately each month via a TR-6 challan and send copies with a detailed worksheet to the principal manufacturer. Parties should clarify whether duty on wastage is included in job-work charges or charged separately.</description>
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