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    <title>2023 (5) TMI 518 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that they did not qualify as &quot;job workers&quot; under Rule 10A of the Central Excise Valuation Rules, 2000. The Tribunal determined that the appellants did not manufacture goods on behalf of M/s Nilkamal Limited and that the goods were not made from inputs supplied by the company. As a result, the demands and penalties imposed on the appellants were set aside, with similar decisions made in cases involving other suppliers of M/s Nilkamal Limited. The judgment was delivered on 12.05.2023.</description>
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      <title>2023 (5) TMI 518 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=437711</link>
      <description>The Tribunal ruled in favor of the appellants, finding that they did not qualify as &quot;job workers&quot; under Rule 10A of the Central Excise Valuation Rules, 2000. The Tribunal determined that the appellants did not manufacture goods on behalf of M/s Nilkamal Limited and that the goods were not made from inputs supplied by the company. As a result, the demands and penalties imposed on the appellants were set aside, with similar decisions made in cases involving other suppliers of M/s Nilkamal Limited. The judgment was delivered on 12.05.2023.</description>
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