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    <title>2000 (9) TMI 115 - CEGAT, COURT NO. IV, NEW DELHI</title>
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    <description>Job workers who processed fabrics supplied by principal manufacturers and returned the processed goods under Rule 57F(3) and Rule 57F(4) of the Central Excise Rules, 1944 were not liable to pay central excise duty on the processed fabrics. The Tribunal applied its settled view in M. Tex, holding that duty liability did not fasten on the job workers where the principal manufacturer retained the duty obligation and cleared the goods on payment of duty. The order relieving the job workers of duty liability was upheld.</description>
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    <pubDate>Thu, 28 Sep 2000 00:00:00 +0530</pubDate>
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      <title>2000 (9) TMI 115 - CEGAT, COURT NO. IV, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=49959</link>
      <description>Job workers who processed fabrics supplied by principal manufacturers and returned the processed goods under Rule 57F(3) and Rule 57F(4) of the Central Excise Rules, 1944 were not liable to pay central excise duty on the processed fabrics. The Tribunal applied its settled view in M. Tex, holding that duty liability did not fasten on the job workers where the principal manufacturer retained the duty obligation and cleared the goods on payment of duty. The order relieving the job workers of duty liability was upheld.</description>
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      <pubDate>Thu, 28 Sep 2000 00:00:00 +0530</pubDate>
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