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    <title>2024 (9) TMI 1078 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned orders, allowing the appeals with consequential relief. It concluded that the appellant&#039;s job work activity of chrome plating by electroplating process on gravure printing cylinders was exempt under serial No.30(c) of Mega Notification No.12/2012-ST. The Tribunal determined that the job work directly contributed to the manufacture of excisable goods on which duty was paid by the principal manufacturer, without requiring the cylinders themselves to be cleared with duty payment. The judgment was pronounced in the open court on 13.09.2024.</description>
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      <description>The Tribunal set aside the impugned orders, allowing the appeals with consequential relief. It concluded that the appellant&#039;s job work activity of chrome plating by electroplating process on gravure printing cylinders was exempt under serial No.30(c) of Mega Notification No.12/2012-ST. The Tribunal determined that the job work directly contributed to the manufacture of excisable goods on which duty was paid by the principal manufacturer, without requiring the cylinders themselves to be cleared with duty payment. The judgment was pronounced in the open court on 13.09.2024.</description>
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