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    <title>2016 (7) TMI 549 - CESTAT NEW DELHI</title>
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    <description>Grey fabrics sent to a job worker for further processing were treated as inputs or intermediate products when the undisputed final product was processed fabric cleared on export after duty payment. The Cenvat Credit Rules permitted such movement to a job worker for additional processing, and the provision allowing export clearance from the job worker&#039;s premises supported that treatment. The contrary view that the grey fabrics were finished goods was held to be incorrect, and the duty demand on the grey fabrics was set aside.</description>
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