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    <description>The Tribunal set aside the impugned orders, allowing the appeals and providing consequential relief to the appellant. It reaffirmed that the principal manufacturer is not liable for excise duty on scrap/waste generated and cleared by job workers without payment of duty, as per Rule 4(5)(a) of the CENVAT Credit Rules, 2004.</description>
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      <description>The Tribunal set aside the impugned orders, allowing the appeals and providing consequential relief to the appellant. It reaffirmed that the principal manufacturer is not liable for excise duty on scrap/waste generated and cleared by job workers without payment of duty, as per Rule 4(5)(a) of the CENVAT Credit Rules, 2004.</description>
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