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    <title>2015 (11) TMI 458 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order-in-appeal dated 19.11.2004, ruling in favor of the appellant in a case concerning the inclusion of jobwork value in clearances for Central Excise duty. The appellant&#039;s exemption claim under Notification No. 1/93 was affected due to non-inclusion of jobwork value. Despite arguments of non-compliance, it was established that duty liability for jobwork rested with the other party, not the appellant. The Tribunal found the demand for Central Excise duty from the appellant erroneous, emphasizing the clear duty attribution in the Notification.</description>
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    <pubDate>Thu, 15 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (11) TMI 458 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=267649</link>
      <description>The Tribunal set aside the order-in-appeal dated 19.11.2004, ruling in favor of the appellant in a case concerning the inclusion of jobwork value in clearances for Central Excise duty. The appellant&#039;s exemption claim under Notification No. 1/93 was affected due to non-inclusion of jobwork value. Despite arguments of non-compliance, it was established that duty liability for jobwork rested with the other party, not the appellant. The Tribunal found the demand for Central Excise duty from the appellant erroneous, emphasizing the clear duty attribution in the Notification.</description>
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      <pubDate>Thu, 15 Oct 2015 00:00:00 +0530</pubDate>
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