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    <title>2000 (8) TMI 127 - CEGAT, NEW DELHI</title>
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    <description>Processed fabrics received by a job worker under Rule 57F(4) and returned to the principal manufacturer after heat setting and stentering were held not liable to duty in the hands of the job worker. The Tribunal treated the issue as identical to an earlier majority decision that had accepted the assessee&#039;s position on the same job-work arrangement. Following that ratio, it found no reason to depart from the earlier view and negatived duty liability on the returned processed fabrics.</description>
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      <link>https://www.taxtmi.com/caselaws?id=49903</link>
      <description>Processed fabrics received by a job worker under Rule 57F(4) and returned to the principal manufacturer after heat setting and stentering were held not liable to duty in the hands of the job worker. The Tribunal treated the issue as identical to an earlier majority decision that had accepted the assessee&#039;s position on the same job-work arrangement. Following that ratio, it found no reason to depart from the earlier view and negatived duty liability on the returned processed fabrics.</description>
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