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    <title>LEVY OF EXCISE DUTY ON JOB WORK TO ANOTHER UNIT OF SAME COMPANY</title>
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    <description>Levy of excise duty on job work between units of the same company is not precluded; the job worker may pay duty on processed goods and the principal manufacturer can avail Cenvat credit for that duty, subject to normal credit conditions. The job work exemption under Notification 214/86 is optional and does not prevent duty payment by the job worker or credit claim by the principal.</description>
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      <description>Levy of excise duty on job work between units of the same company is not precluded; the job worker may pay duty on processed goods and the principal manufacturer can avail Cenvat credit for that duty, subject to normal credit conditions. The job work exemption under Notification 214/86 is optional and does not prevent duty payment by the job worker or credit claim by the principal.</description>
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