2006 (5) TMI 410

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..... [Order]. - Heard both sides. 2. Shri Vishal Agarwal, ld. Chartered Accountant, appearing for the appellants states that the appellants received the material from the principal manufacturer for job work and returned the same without payment of duty following the procedure under Rule 4(5)(a) of the Cenvat Credit Rules, 2001 prescribed for such job work. The appellants also used some input....