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    <description>Use of job work challans is appropriate when raw materials are sent to a subcontractor who adds parts and returns subassemblies, provided the principal is registered under central excise and duty is payable on the finished goods. The notification procedure requires issuing job work challans for dispatch and for receipt of processed material; if not registered or goods are not excisable, ordinary or private challans or returnable gate passes may be used instead.</description>
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